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The Excise Goods (Drawback) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 1046
- PART III
- Regulation 8
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Changes over time for: Section 8
Version Superseded: 31/12/2020
Alternative versions:
- 01/06/1995- Amendment
- 01/06/1995
Point in time - 31/12/2020- Amendment
- 13/02/2023- Amendment
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Point in time view as at 01/06/1995. This version of this provision has been superseded.
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Conditions to be complied with before exportU.K.
8.—(1) Where an eligible claimant intends to claim drawback on eligible goods warehoused for export he shall comply with the following conditions—
(a)before removal to warehouse, he shall deliver to the Commissioners at such address as they shall specify a notice in writing stating that he intends to claim drawback and containing the following particulars—
(i)his name and address,
(ii)the address of the premises at which the goods may be inspected prior to their removal to warehouse,
(iii)the description of the goods, including their nature and quantity,
(iv)the amount of duty paid in respect of the goods, and
(v)the address of the warehouse to which the goods are being removed;
(b)before removal to warehouse, he shall draw up a document (“warehousing advice note”) in such form and containing such particulars as the Commissioners may require;
(c)before removal to warehouse, the goods and the warehousing advice note shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in sub-paragraph (a) above was received by the Commissioners; and
(d)he shall ensure that, when the goods are removed to warehouse they are accompanied by two copies of the warehousing advice note.
(2) Where an eligible claimant intends to claim drawback after export he shall, before export, comply with the following conditions—
(a)he shall deliver to the Commissioners at such address as they shall specify a notice in writing stating that he intends to claim drawback and containing the following particulars—
(i)his name and address,
(ii)the address of the premises at which the goods may be inspected prior to their export,
(iii)the description of the goods, including their nature and quantity,
(iv)the amount of duty paid in respect of the goods, and
(v)the address of the premises to which the goods are being exported;
(b)if the export is a dispatch he shall complete an accompanying document;
(c)if the export is not a dispatch he shall complete a single administrative document; and
(d)the goods and the accompanying document or single administrative document shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in sub-paragraph (a) above was received by the Commissioners.
Commencement Information
I1Reg. 8 in force at 1.6.1995, see reg. 1
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