HMDWBK3250 - Law, Policy and Application: Accidental destructions

Conditions to be complied with where goods are accidentally destroyed

Law

Excise Goods (Drawback) Regulations 1995 (EGDR) s11

Policy and application

These provisions are self explanatory. The proof referred to in 11(c) should take the form referred to in Notice 207 Excise Duty Drawback, but it should be appreciated that the list shown there is not exhaustive.