Regulation 4 Eligible goods

(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)

those goods have been exported; or

(b)

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

(3)

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

(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)

otherwise than accidentally unless that destruction was a planned destruction.

(4)

For the purpose of these Regulations “planned destruction”—

(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)

includes denaturing to the satisfaction of the Commissioners.