The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

The Excise Goods (Drawback) Regulations 1995

5.—(1) Subject to paragraph (2), the Principal Regulations continue to apply to eligible goods where an eligible claimant intends to claim drawback after export and either of the following events occur before exit day—

(a) a notice relating to the goods is delivered to the Commissioners under regulation 8(2)(a) of those Regulations; or

(b) the goods are exported.

(2) Where paragraph (1) applies, the references to—

(a) “accompanying document” in regulation 8(2)(b);

(b) “single administrative document” in regulation 8(2)(c);

(c) “accompanying document” and “single administrative document” in regulation 8(2)(d);

(d) “the document evidencing payment of duty in that place” in regulation 10(a)(i);

(e) “accompanying document” and “certificate of receipt” in regulation 10(a)(ii); and

(f) “copy 3 of the single administrative document endorsed as described in Article 793 of Commission Regulation (EEC) No 2454/93” in regulation 10(b);

in the Principal Regulations are to be read as if, in each case, the words “or, in specified circumstances and on specified conditions, the specified documents” were inserted.

(3) In this regulation—

(a) “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

(b) “eligible claimant” has the meaning given by regulation 6 of the Principal Regulations;

(c) “eligible goods” has the meaning given by regulation 5 of the Principal Regulations;

(d) “the Principal Regulations” means the Excise Goods (Drawback) Regulations 1995 as they have effect prior to the amendments made by regulation 3 of these Regulations;

(e) “specified” means specified by the Commissioners in a notice published by them (and not withdrawn).