# The Excise Goods (Drawback) Regulations 1992, 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.

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Source: https://www.legislation.gov.uk/uksi/1992/3151/schedule/1 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1992/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.