Regulation 8 Conditions to be complied with before exportI1C1C2
United Kingdom
Where an eligible claimant intends to claim drawback on eligible goods warehoused for export he shall comply with the following conditions—
before removal to warehouse, he shall deliver to the Commissioners at such address as they shall specify a notice in writing stating that he intends to claim drawback and containing the following particulars—
his name and address,
the address of the premises at which the goods may be inspected prior to their removal to warehouse,
the description of the goods, including their nature and quantity,
the amount of duty paid in respect of the goods, and
the address of the warehouse to which the goods are being removed;
before removal to warehouse, he shall draw up a document (“warehousing advice note”) in such form and containing such particulars as the Commissioners may require;
before removal to warehouse, the goods and the warehousing advice note shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in sub-paragraph (a) above was received by the Commissioners; and
he shall ensure that, when the goods are removed to warehouse they are accompanied by two copies of the warehousing advice note.
Where an eligible claimant intends to claim drawback after export he shall, before export, comply with the following conditions—
he shall deliver to the Commissioners at such address as they shall specify a notice in writing stating that he intends to claim drawback and containing the following particulars—
his name and address,
the address of the premises at which the goods may be inspected prior to their export,
the description of the goods, including their nature and quantity,
the amount of duty paid in respect of the goods, and
the address of the premises to which the goods are being exported;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the goods and F4any document specified by the Commissioners in a notice published by them (and not withdrawn) shall be available for inspection by the Commissioners, at any reasonable time, for not less than two clear business days following the day upon which the notice mentioned in sub-paragraph (a) above was received by the Commissioners.
Annotations
Textual amendments
- F1
Reg. 8(2)(b) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(4)(a); S.I. 2020/1640, reg. 2, Sch.
- F2
Words in reg. 8(2)(c) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(4)(b)(i); S.I. 2020/1640, reg. 2, Sch.
- F3
Words in reg. 8(2)(c) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(4)(b)(ii); S.I. 2020/1640, reg. 2, Sch.
- F4
Words in reg. 8(2)(d) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(4)(c); S.I. 2020/1640, reg. 2, Sch.
Modifications
- C1
Reg. 8, as it 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(2)(b)
- C2
Reg. 8 modified (N.I.) by S.I. 2020/1559, reg. 99(2)(b) (as substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 41(b))
Commencement
- I1
Reg. 8 in force at 1.6.1995, see reg. 1