# The Excise Goods (Drawback) Regulations 1995, Paragraph 3: Conditions to be complied with before destruction

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

The goods 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 paragraph 1 above was received by the Commissioners provided that if the place where the goods are available for inspection is different from the address mentioned in sub-paragraph (a) of paragraph 2 above, for the reference to two clear business days in this paragraph there shall be substituted a reference to five clear business days.

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Source: https://www.legislation.gov.uk/uksi/1995/1046/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.