CUSTOMS REGULATIONS (REPEALED)
For subparagraph 162(3)(b)(ii) of the Act, the circumstance mentioned in subparagraph (2) is specified.
124A(2) [Duty not payable where goods have no value]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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