The Excise Goods (Drawback) Regulations 1995

Eligible goods U.K.

5.—(1) A claim for drawback may only be made in relation to eligible goods.

(2) Subject to paragraphs (3) [F1 to (6)] below, goods are eligible goods if duty has been paid and has not been remitted, repaid or drawn back and those goods have been—

(a) exported,

(b) warehoused for export, or

(c) destroyed.

(3) Goods shall not be eligible goods if they are destroyed either—

(a) accidentally, unless—

(i) the goods were being removed to a warehouse for export,

(ii) the goods were being exported and destruction took place within the United Kingdom but after leaving the premises at which they were available for inspection before export, or

(iii) the destruction was occasioned in any of the circumstances set out in Schedule 2 to these Regulations; or

(b) otherwise than accidentally, unless that destruction was a planned destruction.

(4) In the case of dispatch, chewing tobacco shall not be eligible goods.

[F2 (5) Alcoholic liquors are not eligible goods for the purposes of paragraph 2(b) if they become warehoused for export on or after 1st June 2009.

(6) In paragraph (5) “alcoholic liquors” means the alcoholic liquors that are chargeable with duty under the Alcoholic Liquor Duties Act 1979]

Textual Amendments

F1 Words in reg. 5(2) substituted (1.6.2009) by The Excise Goods (Drawback) (Amendment) Regulations 2009 (S.I. 2009/1023), regs. 1(1), 3(a)

F2 Reg. 5(5)(6) inserted (1.6.2009) by The Excise Goods (Drawback) (Amendment) Regulations 2009 (S.I. 2009/1023), regs. 1(1), 3(b)

Commencement Information

I1 Reg. 5 in force at 1.6.1995, see reg. 1