Excise Goods (Drawback) Regulations 1992

JurisdictionUK Non-devolved

1992 No. 3151

CUSTOMS AND EXCISE

The Excise Goods (Drawback) Regulations 1992

Made 10th December 1992

Laid before Parliament 14th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 2 of the Finance (No. 2) Act 19921and of all other powers enabling them in that behalf, hereby make the following Regulations:

1 PRELIMINARY

PART I

PRELIMINARY

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Excise Goods (Drawback) Regulations 1992 and shall come into force on 1 January 1993.

S-2 Application

Application

2.—(1) Subject to paragraph (2) below, these Regulations apply to goods chargeable with a duty of excise provided that those goods have not been, and will not be, consumed in the United Kingdom.

(2) These Regulations shall not apply—

(a)

(a) to any goods exported from the United Kingdom if they are, at the time of their exportation, consigned to a place outside the Communities;

(b)

(b) to chewing tobacco; and

(c)

(c) to matches and mechanical lighters.

S-3 Interpretation

Interpretation

3. In these Regulations—

“accompanying document” and “certificate of receipt” have the meanings given in regulation 7 below;

“the Act” means the Customs and Excise Management Act 19792;

“business day” has the meaning given in section 92 of the Bills of Exchange Act 18823;

“duty” means duty of excise;

“eligible claimant” has the meaning given in regulation 5 below;

“eligible goods” and “planned destruction” have the meanings given in regulation 4 below;

“merchantable quality” has the meaning given in section 14 of the Sale of Goods Act 19794;

“registered excise dealers and shippers regulations”, “revenue trader” and “ware housing regulations” have the meanings given in section 1(1) of the Act5.

2 ENTITLEMENT TO DRAWBACK

PART II

ENTITLEMENT TO DRAWBACK

S-4 Eligible goods

Eligible goods

4.—(1) A claim for drawback of duty may only be made in relation to eligible goods.

(2) Goods are eligible goods if duty has been paid and has not been remitted, repaid or drawn back and either—

(a)

(a) those goods have been exported; or

(b)

(b) subject to paragraph (3) below, those goods have been destroyed.

(3) Goods shall not be eligible goods if they are destroyed either—

(a)

(a) accidentally unless—

(i) the goods were being exported and destruction took place after leaving the premises mentioned in paragraph (ii) of subparagraph (b) of regulation 7(1) but within the United Kingdom; or

(ii) the destruction was occasioned in any of the circumstances set out in Schedule 1 to these Regulations; or

(b)

(b) otherwise than accidentally unless that destruction was a planned destruction.

(4) For the purpose of these Regulations “planned destruction”—

(a)

(a) means the destruction of goods which, by reason of faulty manufacture or subsequent deterioration or contamination were at the time of their destruction not of merchantable quality provided that, save as the Commissioners may otherwise allow, that destruction was carried out in accordance with the provisions of Schedule 2 to these Regulations; and

(b)

(b) includes denaturing to the satisfaction of the Commissioners.

S-5 Eligible claimants

Eligible claimants

5.—(1) A claim for drawback of duty may only be made by an eligible claimant.

(2) A claimant is an eligible claimant if he is a revenue trader—

(a)

(a) in the course of whose business the export or, as the case may be, destruction took place; and

(b)

(b) in the case of planned destruction—

(i) who (except as the Commissioners may otherwise allow)

paid the duty to be drawn back; and

(ii) whose business is not wholly or mainly the destruction of excise goods.

3 CLAIMS, CONDITIONS AND CANCELLATION OF DRAWBACK

PART III

CLAIMS, CONDITIONS AND CANCELLATION OF DRAWBACK

S-6 General Conditions

General Conditions

6.—(1) Without prejudice to any condition imposed by, or in accordance with section 133 of the Act, every claim for drawback shall, save as the Commissioners may otherwise allow, comply with the conditions imposed by these Regulations.

(2) No claim for drawback of duty shall be made unless, taken together with any other claim being made at the same time, the total amount of duty to be drawn back is at least £500; provided that if during the six months immediately preceding the date upon which the claim for drawback of duty is made the amounts of drawback of duty which could be claimed by the claimant amount in total to less than £500 this paragraph shall operate as if the reference to at least £500 were a reference to at least £50.

(3) No claim for drawback of duty shall be made if the event giving rise to the claim occurred more than three years after the duty on the goods in question was paid.

S-7 Conditions to be complied with where goods are exported

Conditions to be complied with where goods are exported

7.—(1) Where a claim for drawback of duty is made in relation to goods which have been exported the following conditions shall be complied with—

(a)

(a) before export the claimant shall deliver to the Commissioners at such address as they shall specify notice in writing that he intends to claim drawback on goods which are to be exported;

(b)

(b) a notice delivered in accordance with subparagraph (a) above shall contain the following particulars—

(i) the name and address of the claimant;

(ii) the address of the premises at which the goods to be exported may be inspected prior to export;

(iii) the description of the goods to be exported including their nature and quantity; and

(iv) the amount of duty paid in respect of those goods;

(c)

(c) before export the goods shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in subparagraph (a) above was received by the Commissioners;

(d)

(d) subject to paragraph (2) below, upon making a claim for drawback the claimant shall include with his claim a photocopy of the accompanying document which accompanied the goods and upon which the certificate of receipt was endorsed together with a photocopy of that certificate of receipt.

(2) A photocopy of the accompanying document and a photocopy of the certificate of receipt need not be...

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