124ADuty not payable in certain circumstances (Act s 162)

#### 124A Duty not payable in certain circumstances (Act s 162) (1) For subparagraph 162(3)(b)(ii) of the Act, the circumstance mentioned in subregulation (2) is specified. (2) 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.