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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations come into force on 1st January 1993. They implement the reimbursement provisions of Council Directive 92/12/EEC (OJ No. L76, 23.3.92, p. 1), they permit refunds in the circumstances mentioned in Council Directive 92/83/EEC (OJ No. L316, 31.10.92, p. 21) and extend existing provision for drawback of excise duties on excise goods (other than chewing tobacco and matches and mechanical lighters). They permit claims for drawback—

(a)

where excise goods are exported to other member States;

(b)

where excise goods are destroyed because they are not of merchantable quality; and

(c)

in certain circumstances, where excise goods are accidentally destroyed.