#### 125A Duty not payable in certain circumstances (Act s 162A) (1) For paragraph 162A(5)(b) 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.

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Section 125A - Customs Regulations 1926 - Duty not payable in certain circumstances (Act s 162A) — Zoe