CUSTOMS REGULATIONS [ REPEALED]

REGULATION 125A   DUTY NOT PAYABLE IN CERTAIN CIRCUMSTANCES (ACT s 162A)  

125A(1)   [Temporary imports not exported]  

For paragraph 162A(5)(b) of the Act, the circumstance mentioned in subregulation (2) is specified.

125A(2)   [Duty not payable where goods have no value]  

The goods have no value because:


(a) they have been accidentally damaged or destroyed; or


(b) if the goods are an animal - it has died, or has been destroyed, because of an accident or illness.




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