UK Statutory Instrument SI 1995/1046 United Kingdom

The Excise Goods (Drawback) Regulations 1995

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.006 Eligible claimants Regulated
  • Only claim duty drawback if you are the eligible revenue trader who carried out the export or destructionTrader
16 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Revocation
s.003 Application
s.003 Application – Northern Ireland
s.004 Interpretation
s.005 Eligible goods
s.007 General conditions
s.008 Conditions to be complied with before export
s.009 Conditions to be complied with after warehousing for export
s.010 Conditions to be complied with after export
s.010 Conditions to be complied with where export is a dispatch
s.011 Conditions to be complied with where goods are accidentally destroyed
s.012 Payment of claim
s.013 Cancellation of drawback
s.014 Conduct attracting a civil penalty
s.015 Amendment of the Excise Warehousing (Etc.) Regulations 1988
Schedules

Schedules

0 of 7 shown
7 other schedules
s.sch001 Conditions to be complied with before destruction
s.sch001 A notice delivered in accordance with paragraph 1 above shall...
s.sch001 The goods shall be available for inspection by the Commissioners...
s.sch001 Conditions to be complied with at the time of destruction
s.sch001 Destruction shall take place at the address mentioned in sub-paragraph...
s.sch001 The eligible claimant shall permit the Commissioners to attend the...
s.sch001 The goods shall be destroyed in accordance with the method...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.