Finance Act 1950

21 Repayment of customs duty where goods returned or destroyed by importer

(1) Subject to such conditions as the Commissioners may prescribe for the protection of the revenue, where it is shown to the satisfaction of the Commissioners—

(a) that goods were imported into the United Kingdom 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 entered the goods before shipment; or

(ii) destroyed the goods unused;

the importer shall be entitled to obtain from the Commissioners repayment of any duty of customs 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 other similar terms.