# The Excise Goods (Drawback) Regulations 1995, Regulation 10A: Conditions to be complied with where export is a dispatch

Extent: N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/1995/1046/regulation/10A (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-10A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.