{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-5.json",
  "legislation": "uksi/1992/3151",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1992",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Eligible claimants",
  "text": "(1) A claim for drawback of duty may only be made by an eligible claimant.\n(2) A claimant is an eligible claimant if he is a revenue trader—\n(a) in the course of whose business the export or, as the case may be, destruction took place; and\n(b) in the case of planned destruction—\n(i) who (except as the Commissioners may otherwise allow)\npaid the duty to be drawn back; and\n(ii) whose business is not wholly or mainly the destruction of excise goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3151/regulation/5",
    "retrieved_at": "2026-10-29T14:09:13.062227+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}