Regulation 11 Conditions to be complied with where goods are accidentally destroyedI1C1
United Kingdom
Where an eligible claimant claims drawback in relation to goods which have been accidentally destroyed he shall comply with the following conditions—
he shall notify the Commissioners forthwith at such address as they shall specify that goods have been accidentally destroyed in circumstances where a claim for drawback may be made;
notification given in accordance with sub-paragraph (a) above shall include particulars of the goods and the amount of duty paid in respect of those goods or, if that amount cannot immediately be ascertained, an estimate of the amount of the duty so paid; and
he shall prove to the satisfaction of the Commissioners that the goods have been accidentally destroyed.
Annotations
Modifications
- C1
Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99
Commencement
- I1
Reg. 11 in force at 1.6.1995, see reg. 1