Part X Duties and Drawbacks—General Provisions
General provisions relating to imported goods
123 Repayment of duty where goods returned or destroyed by importer.
1
Subject to such conditions as the Commissioners see fit to impose, where it is shown to the satisfaction of the Commissioners—
a
that goods were imported in pursuance of 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
b
that the importer with the consent of the seller either—
i
returned the goods unused to the seller F2and, if the export of the goods was required to be made in accordance with the applicable export provisions, the requirements were met; or
ii
destroyed the goods unused,
the importer shall be entitled to obtain from the Commissioners repayment of any F1excise duty paid on the importation of the goods.
2
Nothing in this section shall apply to goods imported on approval, or on sale or return, or on other similar terms.