# The Excise Goods (Drawback) Regulations 1992, Regulation 6: General Conditions


(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.

---
Source: https://www.legislation.gov.uk/uksi/1992/3151/regulation/6 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.