The Excise Goods (Drawback) Regulations 1995

Explanatory Note

(This note is not part of the Regulations)

These Regulations come into force on 1st June 1995, and replace the Excise Goods (Drawback) Regulations 1992 (S.I. 1992/3151) which provided for repayment of excise duty on duty paid goods—

(a) exported to other member States;

(b) destroyed in the U.K. as part of a planned destruction; and

(c) accidentally destroyed (in certain circumstances).

The new Regulations implement the reimbursement provisions of Council Directive 92/12/EEC (OJ No. L76, 23.9.92, p.1), as amended by Council Directive 92/108/EEC (OJ No. L390, 31.12.92, p.124), they permit refunds in the circumstances mentioned in Council Directive 92/83/EEC (OJ No. L316, 31.10.92, p.21) and extend the provision for drawback of excise duties to goods exported to non-member States and to goods warehoused for export.

They permit claims for drawback where excise goods are—

(a) exported;

(b) warehoused for export;

(c) destroyed because they are not of satisfactory quality; and

(d) in certain circumstances, accidentally destroyed.

They also introduce a liability to a civil penalty where an ineligible claimant makes a claim for drawback and where an eligible claimant submits a claim for drawback for ineligible goods.

Part V amends the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809) to accommodate the extension of drawback to goods warehoused for export. Regulation 15(a) omits regulation 6 of those Regulations in consequence of the introduction of civil penalties for excise contraventions.