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Regulation 9 Conditions to be complied with after warehousing for exportI1C1

United Kingdom

Where an eligible claimant claims drawback after warehousing for export the following conditions shall be complied with—

(a)

the eligible claimant shall include with his claim the certificate of receipt; and

(b)

the eligible claimant shall ensure that the goods are exported within six months of making his claim for drawback.

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. 9 in force at 1.6.1995, see reg. 1