Regulation 8 Conditions to be complied with where goods are accidentally destroyed

the claimant shall notify the Commissioners forthwith at such address as they shall specify that goods have been accidentally destroyed in circumstances where a claim for drawback of duty may be made;

notification given in accordance with subparagraph (a) above shall include particulars of the goods and the amount of duty paid in respect of those goods or, if that amount cannot immediately be ascertained, an estimate of the amount of the duty so paid; and

the claimant shall prove to the satisfaction of the Commissioners that the goods have been accidentally destroyed.