# The Excise Goods (Drawback) Regulations 1992, Paragraph 2: Conditions to be complied with before destruction


A notice delivered in accordance with paragraph 1 above shall contain the following particulars—
(a) the name and address of the claimant;
(b) the address of the premises at which the goods to be destroyed may be inspected prior to destruction;
(c) the description of the goods to be destroyed including their nature and amount;
(d) the amount of duty paid in respect of those goods;
(e) the date and time when destruction will take place; and
(f) the method of destruction which is to be employed.

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Source: https://www.legislation.gov.uk/uksi/1992/3151/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1992/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.