CUSTOMS REGULATIONS (REPEALED)

SECTION 124A   DUTY NOT PAYABLE IN CERTAIN CIRCUMSTANCES (ACT s 162)  

124A(1)   [Temporary imports not exported]  

For subparagraph 162(3)(b)(ii) of the Act, the circumstance mentioned in subparagraph (2) is specified.

124A(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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