The Excise Goods (Drawback) Regulations 1995

PART II ENTITLEMENT TO DRAWBACK

Eligible goods

5.—(1) A claim for drawback may only be made in relation to eligible goods.

(2) Subject to paragraphs (3) and (4) below, goods are eligible goods if duty has been paid and has not been remitted, repaid or drawn back and those goods have been—

(a) exported,

(b) warehoused for export, or

(c) destroyed.

(3) Goods shall not be eligible goods if they are destroyed either—

(a) accidentally, unless—

(i) the goods were being removed to a warehouse for export,

(ii) the goods were being exported and destruction took place within the United Kingdom but after leaving the premises at which they were available for inspection before export, or

(iii) the destruction was occasioned in any of the circumstances set out in Schedule 2 to these Regulations; or

(b) otherwise than accidentally, unless that destruction was a planned destruction.

(4) In the case of dispatch, chewing tobacco shall not be eligible goods.

Eligible claimants

6.—(1) A claim for drawback may only be made by an eligible claimant.

(2) A claimant is an eligible claimant if he is a revenue trader—

(a) in the course of whose business the export, removal to warehouse for export or, as the case may be, destruction took place; and

(b) in the case of planned destruction—

(i) who (except as the Commissioners may otherwise allow) paid the duty to be drawn back, and

(ii) whose business is not wholly or mainly the destruction of goods on which duty has been charged.