{
  "url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-10A",
  "json_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-10A.json",
  "legislation": "uksi/1995/1046",
  "legislation_title": "The Excise Goods (Drawback) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/excise-goods-drawback-regulations-1995",
  "path": "regulation/10A",
  "kind": "regulation",
  "number": "10A",
  "heading": "Conditions to be complied with where export is a dispatch",
  "text": "(1) This regulation applies where—\n(a) a claim for drawback is made after export of excise goods;\n(b) the export is a dispatch; and\n(c) duty is payable on those goods in the place to which they have been exported.\n(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.\n(3) The claimant must provide the evidence, or a reasonable explanation as to why the evidence cannot be provided, by—\n(a) the date set out in the notice, or, if later;\n(b) the date agreed to by the Commissioners.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1046/regulation/10A",
    "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."
}