123 Repayment of duty where goods returned or destroyed by importer.U.K.
(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 [F1and, 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 [F2excise 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.
Textual Amendments
F1Words in s. 123(1)(b)(i) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 94 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
F2Words substituted by S.I. 1980/1825, reg. 2