HMDWBK3200 - Law, Policy and Application: Warehousing for export

Conditions to be complied with before warehousing for export

Law

Excise Goods (Drawback) Regulations 1995 (EGDR) s8 & 9

Policy and application

These provisions are self explanatory. Further details on the form and content of the warehousing advice note and the certificate of receipt can be found in Notice 207 Excise Duty Drawback.