The Excise Goods (Drawback) Regulations 1995

PART I PRELIMINARY

Citation and commencement

1.  These Regulations may be cited as the Excise Goods (Drawback) Regulations 1995 and shall come into force on 1st June 1995.

Revocation

2.  The Excise Goods (Drawback) Regulations 1992(1) are hereby revoked.

Application

3.  These Regulations apply to goods chargeable with a duty of excise provided that those goods have not been, and will not be, consumed in the United Kingdom or the Isle of Man.

Interpretation

4.  In these Regulations—

“the Act” means the Customs and Excise Management Act 1979;

“accompanying document” means the document which in accordance with registered excise dealers and shippers regulations or, as the case may be, warehousing regulations will accompany the goods and will be endorsed with the certificate of receipt;

“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882(2);

“certificate of receipt” means the certificate of receipt issued by the consignee;

“dispatch” means any export of goods where, at the time of their exportation, they are consigned to a place to which Council Directive 92/12/EEC(3) applies;

“drawback” means drawback of duty, and cognate expressions shall be construed accordingly;

“duty” means duty of excise;

“eligible claimant” has the meaning given in regulation 6 below;

“eligible goods” has the meaning given in regulation 5 below;

“planned destruction”—

(a)

means the destruction of goods which, by reason of faulty manufacture or subsequent deterioration or contamination, were at the time of their destruction not of satisfactory quality provided that, save as the Commissioners may otherwise allow, that destruction was carried out in accordance with the provisions of Schedule 1 to these Regulations, and

(b)

includes denaturing to the satisfaction of the Commissioners;

“satisfactory quality” has the meaning given in section 14 of the Sale of Goods Act 1979(4);

“single administrative document” and references to “copy 3” of the single administrative document have the meanings they bear in Commission Regulation (EEC) No. 2454/93(5);

“warehouse” means an excise warehouse.

(1)

S.I. 1992/3151.

(2)

1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.

(3)

OJ No. L76, 23.3.92, p.1; Article 2 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 of the EC Treaty; paragraph 1 of that Article has been amended by Article 27 of the Act concerning the accession of Austria, Finland and Sweden to the European Union (OJ No. C241, 29.8.94, p.21).

(4)

1979 c. 54; section 14 was amended by section 1(1) of the Sale and Supply of Goods Act 1994 (c. 35).

(5)

OJ No. L253, 11.10.93, p.1.