HMDWBK3300 - Law, Policy and Application: Planned destructions

Conditions to be complied with before and at the time of destruction

Law

Excise Goods (Drawback) Regulations 1995 (EGDR), Schedule 1

Policy and application

These provisions are self-explanatory. You must be satisfied that the method of destruction employed by the claimant either destroys the goods or denatures them to such an extent that they are unfit for human consumption and incapable of being recovered.