# The Excise Goods (Drawback) Regulations 1995, Regulation 6: Eligible claimants

Extent: E+W+S+N.I.

(1) A claim for drawback may only be made by an eligible claimant.
(2) A claimant is an eligible claimant if he is a revenue trader—
(a) in the course of whose business the export, removal to warehouse for export or, as the case may be, destruction took place; and
(b) in the case of planned destruction—
(i) who (except as the Commissioners may otherwise allow) paid the duty to be drawn back, and
(ii) whose business is not wholly or mainly the destruction of goods on which duty has been charged.
(3) Where a revenue trader is entitled to the repayment of alcohol duty under section 74 of the Finance (No. 2) Act 2023 (spoilt alcoholic products), that trader must make the claim for repayment in accordance with regulation 27 (claims for repayment of alcohol duty) of the Alcoholic Products (Excise Duty) Regulations 2023 and not in accordance with these Regulations.

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Source: https://www.legislation.gov.uk/uksi/1995/1046/regulation/6 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.