Regulation 10A Conditions to be complied with where export is a dispatchF1

Northern Ireland

(1)

This regulation applies where—

(a)

a claim for drawback is made after export of excise goods;

(b)

the export is a dispatch; and

(c)

duty is payable on those goods in the place to which they have been exported.

(2)

The Commissioners may, by notice, request a claimant to provide evidence verifying that duty has been paid on those goods in the place to which they have been exported.

(3)

The claimant must provide the evidence, or a reasonable explanation as to why the evidence cannot be provided, by—

(a)

the date set out in the notice, or, if later;

(b)

the date agreed to by the Commissioners.

Annotations

Textual amendments

F1: Reg. 10A treated as inserted (N.I.) by virtue of S.I. 2020/1559, reg. 99(2)(d) (as inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), regs. 1(2), Sch. 2 para. 41(d))