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	-