Regulation 7 Conditions to be complied with where goods are exported

(1)

Where a claim for drawback of duty is made in relation to goods which have been exported the following conditions shall be complied with—

(a)

before export the claimant shall deliver to the Commissioners at such address as they shall specify notice in writing that he intends to claim drawback on goods which are to be exported;

(b)

a notice delivered in accordance with subparagraph (a) above shall contain the following particulars—

(i)

the name and address of the claimant;

(ii)

the address of the premises at which the goods to be exported may be inspected prior to export;

(iii)

the description of the goods to be exported including their nature and quantity; and

(iv)

the amount of duty paid in respect of those goods;

(c)

before export the goods shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in subparagraph (a) above was received by the Commissioners;

(d)

subject to paragraph (2) below, upon making a claim for drawback the claimant shall include with his claim a photocopy of the accompanying document which accompanied the goods and upon which the certificate of receipt was endorsed together with a photocopy of that certificate of receipt.

(2)

A photocopy of the accompanying document and a photocopy of the certificate of receipt need not be included with a claim for drawback if the claimant satisfies the Commissioners that—

(a)

the goods have been exported to a place which is not excluded by virtue of regulation 2 above;

(b)

there is good and sufficient reason for not including either or both those photocopy documents with his claim; and

(c)

any excise duty which is, or will become due in the place to which those goods have been exported has been, or will be paid.

(3)

In this regulation—

“accompanying document” means the document which in accordance with registered excise dealers and shippers regulations or, as the case may be, warehousing regulations is required to accompany the goods and will be endorsed with the certificate of receipt; and
“certificate of receipt” means the certificate of receipt which is endorsed on the accompanying document and is issued to the claimant by the consignee and which shall either contain the address of the consignee’s tax authorities responsible for excise duty and that authority’s reference number and date of acceptance of the consignee’s declaration guaranteeing payment of excise duty to that authority or be accompanied by another document giving those details.