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    <title>Remission of duty on lost, destroyed or abandoned goods</title>
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    <description>Customs duty may be remitted where imported goods are shown to have been lost, otherwise than by pilferage, or destroyed before clearance for home consumption, subject to satisfaction of the customs authority. The owner may also relinquish title before clearance or warehousing, and then no duty is payable, except where an offence appears to have been committed under customs law or any other law.</description>
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      <description>Customs duty may be remitted where imported goods are shown to have been lost, otherwise than by pilferage, or destroyed before clearance for home consumption, subject to satisfaction of the customs authority. The owner may also relinquish title before clearance or warehousing, and then no duty is payable, except where an offence appears to have been committed under customs law or any other law.</description>
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