The Excise Goods (Drawback) Regulations 1995 No. 1046

PART I U.K. PRELIMINARY

Citation and commencement U.K.

1.  These Regulations may be cited as the Excise Goods (Drawback) Regulations 1995 and shall come into force on 1st June 1995.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99

Commencement Information

I1 Reg. 1 in force at 1.6.1995, see reg. 1

Revocation U.K.

2.  The Excise Goods (Drawback) Regulations 1992(1) are hereby revoked.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99

Commencement Information

I2 Reg. 2 in force at 1.6.1995, see reg. 1

Application U.K.

3.  These Regulations apply to goods chargeable with a duty of excise provided that [F1 (subject to regulation 3A)] those goods have not been, and will not be, consumed in the United Kingdom or the Isle of Man.

Textual Amendments

F1 Words in reg. 3 inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(1A) (as inserted by S.I. 2020/1559, regs. 1(2), 96(2)); S.I. 2020/1640, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99

Commencement Information

I3 Reg. 3 in force at 1.6.1995, see reg. 1

[F2 Application – Northern Ireland U.K.

3A.   These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.]

Textual Amendments

F2 Reg. 3A inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(1AB) (as inserted by S.I. 2020/1559, regs. 1(2), 96(2)); S.I. 2020/1640, reg. 2, Sch.; and that same provision treated as inserted (N.I.) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99(2)(a)

Interpretation U.K.

4.  In these Regulations—

“the Act” means the Customs and Excise Management Act 1979;

F3 ...

“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882(2);

[F4 “certificate of receipt” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988;]

F3 ...

“drawback” means drawback of duty, and cognate expressions shall be construed accordingly;

“duty” means duty of excise;

“eligible claimant” has the meaning given in regulation 6 below;

“eligible goods” has the meaning given in regulation 5 below;

“planned destruction”—

(a)

means the destruction of goods which, by reason of faulty manufacture or subsequent deterioration or contamination, were at the time of their destruction not of satisfactory quality provided that, save as the Commissioners may otherwise allow, that destruction was carried out in accordance with the provisions of Schedule 1 to these Regulations, and

(b)

includes denaturing to the satisfaction of the Commissioners;

“satisfactory quality” has the meaning given in section 14 of the Sale of Goods Act 1979(3);

F3 ...

“warehouse” means an excise warehouse.

Textual Amendments

F3 Words in reg. 4 omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(2)(a) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 3); S.I. 2020/1640, reg. 2, Sch.

F4 Words in reg. 4 substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(2)(b) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 3); S.I. 2020/1640, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99

C2 Reg. 4 modified (N.I.) by S.I. 2020/1559, reg. 99(2)(aa) (as inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 41(a))

Commencement Information

I4 Reg. 4 in force at 1.6.1995, see reg. 1

(1)

S.I. 1992/3151.

(2)

1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.

(3)

1979 c. 54; section 14 was amended by section 1(1) of the Sale and Supply of Goods Act 1994 (c. 35).