Section 49Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX
Refund of duty where goods are returned or destroyed
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Subject to such conditions as may be imposed by Customs and Border Control, where it is shown to the satisfaction of Customs and Border Control —
that customed goods were imported under a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract, or that the goods were damaged in transit; and
that the importer with the consent of the seller either —
returned the goods unused to the seller and that such goods have been duly entered outwards; or
with the prior approval of Customs and Border Control destroyed the goods unused, the importer may obtain from Customs and Border Control repayment of any duty paid on the importation thereof.
Nothing in this section shall apply to goods imported "on approval" or "sale or return" or on similar terms.