134 Drawback and allowance on goods damaged or destroyed after shipment
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

134  Drawback and allowance on goods damaged or destroyed after shipment

[(A1)     This section applies only for the purposes of excise duty.]

(1)     Where it is proved to the satisfaction of the Commissioners that any goods after being duly shipped for exportation have been destroyed by accident on board the exporting ship or aircraft, any amount payable in respect of the goods

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