Schedule 1 ACCIDENTAL DESTRUCTIONS: CIRCUMSTANCES IN WHICH GOODS MAY BE ELIGIBLE FOR DRAWBACK

Where the goods are destroyed by, or as a result of—

(a)

civil commotion;

(b)

riot;

(c)

terrorism;

(d)

war;

(e)

explosion;

(f)

earthquake;

(g)

any other fortuitous event; provided that, in the opinion of the Commissioners, it would not have been reasonable to insure the goods against the risk of destruction by or as a result of, that event.