{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995.json",
  "id": "uksi/1995/1046",
  "title": "The Excise Goods (Drawback) Regulations 1995",
  "long_title": "These Regulations come into force on 1st June 1995, and replace the Excise Goods (Drawback) Regulations 1992 (S.I. 1992/3151) which provided for repayment of excise duty on duty paid goods—exported to other member States;destroyed in the U.K. as part of a planned destruction; andaccidentally destroyed (in certain circumstances).",
  "citation": "S.I. 1995/1046",
  "type": "uksi",
  "year": "1995",
  "number": "1046",
  "version": "current",
  "date": "1995-05-02",
  "revised": true,
  "valid_from": "2025-02-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/3A",
      "kind": "regulation",
      "number": "3A",
      "heading": "Application – Northern Ireland",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-3A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "ENTITLEMENT TO DRAWBACK",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Eligible goods",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Eligible claimants",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "CLAIMS, CONDITIONS AND CANCELLATION OF DRAWBACK",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "General conditions",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Conditions to be complied with before export",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Conditions to be complied with after warehousing for export",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Conditions to be complied with after export",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/10A",
      "kind": "regulation",
      "number": "10A",
      "heading": "Conditions to be complied with where export is a dispatch",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-10A",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Conditions to be complied with where goods are accidentally destroyed",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Payment of claim",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Cancellation of drawback",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "CIVIL PENALTIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Conduct attracting a civil penalty",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "AMENDMENT OF WAREHOUSING REGULATIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Amendment of the Excise Warehousing (Etc.) Regulations 1988",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "PLANNED DESTRUCTION: CONDITIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Conditions to be complied with before destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Conditions to be complied with before destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Conditions to be complied with before destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Conditions to be complied with at the time of destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Conditions to be complied with at the time of destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-5",
      "extent": "E+W+S+N.I.",
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    {
      "path": "schedule/1/paragraph/6",
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      "heading": "Conditions to be complied with at the time of destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-6",
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    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Conditions to be complied with at the time of destruction",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "ACCIDENTAL DESTRUCTION: CIRCUMSTANCES IN WHICH GOODS MAY BE ELIGIBLE FOR DRAWBACK",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affected_provisions": "reg. 5(5A)",
      "affecting": "uksi/2026/331",
      "affecting_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
      "affecting_provisions": "reg. 43(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 5(6)",
      "affecting": "uksi/2026/331",
      "affecting_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
      "affecting_provisions": "reg. 43(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 6(4)",
      "affecting": "uksi/2026/331",
      "affecting_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
      "affecting_provisions": "reg. 43(4)"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046",
    "retrieved_at": "2026-10-29T13:10:57.654352+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."
}