“eligible goods”

1. The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 SI
2. The Excise Goods (Drawback) Regulations 1995 SI
3. Value Added Tax Act 1994 Act 4 definitions
4. The Value Added Tax Regulations 1995 SI 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.