{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/note",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/note.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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—\n(a) exported to other member States;\n(b) destroyed in the U.K. as part of a planned destruction; and\n(c) accidentally destroyed (in certain circumstances).\nThe new Regulations implement the reimbursement provisions of Council Directive 92/12/EEC (OJ No. L76, 23.9.92, p.1), as amended by Council Directive 92/108/EEC (OJ No. L390, 31.12.92, p.124), they permit refunds in the circumstances mentioned in Council Directive 92/83/EEC (OJ No. L316, 31.10.92, p.21) and extend the provision for drawback of excise duties to goods exported to non-member States and to goods warehoused for export.\nThey permit claims for drawback where excise goods are—\n(a) exported;\n(b) warehoused for export;\n(c) destroyed because they are not of satisfactory quality; and\n(d) in certain circumstances, accidentally destroyed.\nThey also introduce a liability to a civil penalty where an ineligible claimant makes a claim for drawback and where an eligible claimant submits a claim for drawback for ineligible goods.\nPart V amends the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809) to accommodate the extension of drawback to goods warehoused for export. Regulation 15(a) omits regulation 6 of those Regulations in consequence of the introduction of civil penalties for excise contraventions.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046/note",
    "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."
}