Excise Goods (Drawback) Regulations 1995 (EGDR) s8 & 10
Not all goods which are subject to excise duty in the UK are dutiable in other Member States. In these circumstances a claimant will not be able to produce evidence of duty payment. Provided that you are satisfied that no duty is payable and other supporting evidence is satisfactory, you may waive the requirement for evidence of duty payment.
