Customs and Excise Management Act 1979

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 and for that purpose complied with the provisions of section 53 above as to entry in like manner as if they had been dutiable or restricted goods for the purposes of Part V of this Act; or

(ii) destroyed the goods unused,

the importer shall be entitled to obtain from the Commissioners repayment of any [F1 excise 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

F1 Words substituted by S.I. 1980/1825, reg. 2