The Excise Goods (Drawback) Regulations 1995

Eligible goods

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

(2) Subject to paragraphs (3) and (4) 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.