# The Excise Goods (Drawback) Regulations 1992, Regulation 5: Eligible claimants


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

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Source: https://www.legislation.gov.uk/uksi/1992/3151/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.