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The Excise Goods (Drawback) Regulations 1995

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Conditions to be complied with after warehousing for export

9.  Where an eligible claimant claims drawback after warehousing for export the following conditions shall be complied with—

(a)the eligible claimant shall include with his claim the certificate of receipt; and

(b)the eligible claimant shall ensure that the goods are exported within six months of making his claim for drawback.

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