UK Statutory Instrument
1995
United Kingdom
The Excise Goods (Drawback) Regulations 1995
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 7 other Schedules — structural / supplementary
A notice delivered in accordance with paragraph 1 above shall...
The goods shall be available for inspection by the Commissioners...
Conditions to be complied with at the time of destruction
Destruction shall take place at the address mentioned in sub-paragraph...
The eligible claimant shall permit the Commissioners to attend the...
The goods shall be destroyed in accordance with the method...
Eligible claimants
- Only claim duty drawback if you are the eligible revenue trader who carried out the export or destruction
Browse 16 other sections — procedural / definitional / commencement
Citation and commencement
Revocation
Application
Application – Northern Ireland
Interpretation
Eligible goods
General conditions
Conditions to be complied with before export
Conditions to be complied with after warehousing for export
Conditions to be complied with after export
Conditions to be complied with where export is a dispatch
Conditions to be complied with where goods are accidentally destroyed
Payment of claim
Cancellation of drawback
Conduct attracting a civil penalty
Amendment of the Excise Warehousing (Etc.) Regulations 1988
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