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Regulation 5 Eligible goodsI1C1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A claim for drawback may only be made in relation to eligible goods.

(2)

Subject to paragraphs (3) F1to (6) below, goods are eligible goods if duty has been paid and has not been remitted, repaid or drawn back and those goods have been—

(a)

exported,

(b)

warehoused for export, or

(c)

destroyed.

(3)

Goods shall not be eligible goods if they are destroyed either—

(a)

accidentally, unless—

(i)

the goods were being removed to a warehouse for export,

(ii)

the goods were being exported and destruction took place within the United Kingdom but after leaving the premises at which they were available for inspection before export, or

(iii)

the destruction was occasioned in any of the circumstances set out in Schedule 2 to these Regulations; or

(b)

otherwise than accidentally, unless that destruction was a planned destruction.

(F24)

In the case of dispatch, chewing tobacco F3and tobacco for heating shall not be eligible goods.

F4(5)

F5Alcoholic products are not eligible goods for the purposes of paragraph 2(b) if they become warehoused for export on or after 1st June 2009.

F6(6)

In paragraph (5), “alcoholic products” means alcoholic products that are chargeable with excise duty under the Finance (No. 2) Act 2023.

Annotations

Textual amendments

F1

Words in reg. 5(2) substituted (1.6.2009) by The Excise Goods (Drawback) (Amendment) Regulations 2009 (S.I. 2009/1023), regs. 1(1), 3(a)

F2

Reg. 5(4) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(3); S.I. 2020/1640, reg. 2, Sch.

F3

Words in reg. 5(4) inserted (1.7.2019) by The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations 2019 (S.I. 2019/975), regs. 1(2), 2(2)

F4

Reg. 5(5)(6) inserted (1.6.2009) by The Excise Goods (Drawback) (Amendment) Regulations 2009 (S.I. 2009/1023), regs. 1(1), 3(b)

F5

Words in reg. 5(5) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 5(2)(a)

F6

Reg. 5(6) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 5(2)(b)

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. 5 in force at 1.6.1995, see reg. 1