Amendment of the Excise Goods (Drawback) Regulations 1995U.K.
This section has no associated Explanatory Memorandum
3.—(1) The Excise Goods (Drawback) Regulations 1995 are amended as follows.
[(1A) In regulation 3 (application) after “provided that” insert “(subject to regulation 3A)”.
(1AB) After regulation 3 insert—
“Application – Northern Ireland
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.”.]
(2) In regulation 4 (interpretation)—
(a)omit the definitions of “accompanying document”, “dispatch” and “single administrative document”;
(b)for the definition of “certificate of receipt”, substitute—
““certificate of receipt” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988 ;”.
(3) In regulation 5 (eligible goods), omit paragraph (4).
(4) In regulation 8 (conditions to be complied with before export)—
(a)omit paragraph (2)(b);
(b)in paragraph (2)(c)—
(i)omit the words “if the export is not a dispatch”;
(ii)for “a single administrative document”, substitute “ any customs declaration or other pre-export requirements specified by the Commissioners in a notice published by them (and not withdrawn) ”; and
(c)in paragraph (2)(d), for “the accompanying document or single administrative document”, substitute “ any document specified by the Commissioners in a notice published by them (and not withdrawn) ”.
(5) For regulation 10, substitute—
“Conditions to be complied with after export
10. Where an eligible claimant claims drawback after export, the eligible claimant must include with the claim such documentary evidence of export [and (in the case of claims in respect of goods that have been transported from Great Britain to Northern Ireland via the EU), payment of excise duty] as is specified by the Commissioners in a notice published by them (and not withdrawn).”.
Textual Amendments
Commencement Information
Marginal Citations