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Customs (International Obligations) Regulation 2015
22Circumstances in which duty is not payable
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#### 22 Circumstances in which duty is not payable
For paragraph 162A(5)(b) of the Act, a circumstance in relation to duty not being payable on goods is that the goods have no value because:
(a) they have been accidentally damaged or destroyed; or
(b) if the goods are an animal—it has died, or has been destroyed, because of an accident or illness.