# The Excise Goods (Drawback) Regulations 1995, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Regulations)
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—
(a) exported to other member States;
(b) destroyed in the U.K. as part of a planned destruction; and
(c) accidentally destroyed (in certain circumstances).
The 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.
They permit claims for drawback where excise goods are—
(a) exported;
(b) warehoused for export;
(c) destroyed because they are not of satisfactory quality; and
(d) in certain circumstances, accidentally destroyed.
They 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.
Part 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.

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Source: https://www.legislation.gov.uk/uksi/1995/1046/note (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.