Paragraph 2 Conditions to be complied with before destructionI1 C1

United Kingdom

A notice delivered in accordance with paragraph 1 above shall contain the following particulars—

(a)

the name and address of the eligible claimant;

(b)

the address of the premises at which the goods to be destroyed may be inspected prior to destruction;

(c)

the description of the goods to be destroyed including their nature and amount;

(d)

the amount of duty paid in respect of those goods;

(e)

the date and time when destruction will take place; and

(f)

the method of destruction which is to be employed.

Annotations

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