Section 39Part 3 — CONTROL OF VESSELS AND GOODS
Accidental loss of goods under Customs and Border control
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Where Customs and Border Control is satisfied that goods under or liable to the control of Customs and Border Control have, by reason of fire or accident, suffered total or partial loss, duty shall not be chargeable otherwise than upon the proportionate value that the salvaged part, if any, of such goods bears to the whole.
Defined Terms
accidental lossfiresalvaged part