The Excise Goods (Drawback) Regulations 1995
These Regulations come into force on 1st June 1995, and replace the Excise Goods (Drawback) Regulations 1992 (S.I. 1992/3151) which provided for repayment of excise duty on duty paid goods—exported to other member States;destroyed in the U.K. as part of a planned destruction; andaccidentally destroyed (in certain circumstances).