Regulation 42

If any goods are by unavoidable accident lost, damaged or destroyed or are lost through theft or through evaporation at any time before removal from customs control, the Comptroller may remit the whole or any part of the tax payable thereon.

After removal of any goods from customs control, no abatement of tax charged on the importation of such goods shall be allowed on account of loss or damage, or on account of any claim that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the tax on such goods, or any other factor affecting the goods, is incorrect, unless notice in writing of the claim has been given to the Comptroller by the claimant at or before the time of the removal.

For the purposes of this regulation, “customs control” has the same meaning as in section 3(2) of the Customs Act 1960.