Customs Regulation 2015
PART 12
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THE DUTIES
Division 4
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Delivery of goods on giving of security or undertaking
SECTION 101
101
CIRCUMSTANCES IN WHICH DUTY IS NOT PAYABLE
For subparagraph 162(3)(b)(ii) of the Act, the circumstance is that 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.
For subparagraph 162(3)(b)(ii) of the Act, the circumstance is that 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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