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Drawback and allowance on goods damaged or destroyed after shipment.
26 Geo. 3. c. 40.
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15.—(1) Where it is proved to the satisfaction of the Commissioners of Customs and Excise that any goods after being duly shiped for exportation have, before exportation, been destroyed by accident onboard the exporting ship, any drawback or allowance payable in respect of the goods shall be payable in the same manner as if the goods had been actually exported.
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(2) Where it is proved to the satisfaction of the Commissioners of Customs and Excise that any goods after being duly shipped for exportation have been materially damaged by accident on board the exporting ship, any drawback or allowance payable in respect of the goods shall, if they are with the consent of the Commissioners of Customs and Excise relanded in the United Kingdom and abandoned to the Commissioners, be payable as if the goods had been actually exported and had not been relanded.
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(3) So much of section six of the Customs and Inland Revenue Act, 1879, as requires British goods brought back into the United Kingdom to be treated as foreign unless any drawback allowed in respect of the goods is repaid shall not apply as respects any goods in respect of which drawback is payable under the provisions of the last preceding subsection.
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(4) The Commissioners of Customs and Excise may modify the form of declaration required under section one hundred and eighteen of the Customs Consolidation Act, 1876, in such manner as they think necessary for the purpose of adapting it to the provisions of this section.
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(5) If after any goods on the exportation of which a drawback or allowance is payable have been shipped for exportation, the goods are without the consent of the Commissioners of Customs and Excise relanded in the United Kingdom, or the packages in which the goods are contained are, without such consent as aforesaid, opened, or the marks, letters, or devices thereon are, without such consent as aforesaid, cancelled, obliterated, or altered, the goods shall be forfeited, and any person who relands any such goods or who opens any such packages, or cancels, obliterates, or alters the marks, letters, or devices thereon, shall for each such offence forfeit either treble the value of the goods or one hundred pounds at the election of the Commissioners.
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