[2025] UKUT 00315 (TCC)

Section 133 of the Customs and Excise Management Act 1979 makes general provisions as to the form and manner in which claims for the drawback of any excise duty should be made.

Section 2(1)-(2) of the Finance (No 2) Act 1992 contain the powers for the making of regulations to provide for the drawback of excise duty, such as the EGDR, in the following terms:

“Power to provide for drawback of excise duty.

(1)

Subject to the following provisions of this section, the Commissioners may, in relation to any duties of excise, by regulations make provision 

(a)

conferring an entitlement to drawback of duty in prescribed cases where the Commissioners are satisfied that goods chargeable with duty have not been, and will not be, consumed in the United Kingdom; and.

(b)

conferring an entitlement to drawback of duty, in prescribed cases, on the shipment as stores, or warehousing in an excise warehouse for use as stores, of goods chargeable with duty

(2)

The power of the Commissioners to make regulations under this section shall include power—

(a)

to provide for, or for the imposition of, the conditions to which an entitlement to drawback under the regulations is to be subject;