HCOTEG33750 – Relevant Law: Excise Goods (drawback) Regulations 1995
Drawback is the claiming back of duty that has been previously paid due to a change in circumstances. The Excise Drawback Centre in Glasgow deals with the administration of these claims.
| Section | Section title | Summary and comments |
| 5 | Eligible goods | Duty paid goods that are exported or warehoused for export or destroyed. Note conditions covering accidental destruction. |
| 6 | Eligible claimants | |
| 7 | General conditions | ...including time limits. |
| 8 | Conditions to be complied with before export | Including information and notification to be provided. |
| 9 | Conditions to be complied with after warehousing for export | …by claimant – certificate of receipt with claim and goods to be exported in six months. |
| 10 | Conditions to be complied with after export | |
| 11 | Conditions to be complied with where goods are accidentally destroyed | |
| 12 | Payment of claim | …only where we are satisfied and we can pay what we think is a lower amount due and/or off-set it against any other ‘debt due’. |
| 13 | Cancellation of drawback | …at any time we are satisfied the Regulations broken and can demand repayment of claim. |
| 14 | Conduct attracting a civil penalty |
