# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 21: Destruction and loss of excise goods

Extent: E+W+S+N.I.

(1) This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.
(2) A “relevant event” means the total destruction or irretrievable loss of excise goods as a result of—
(a) the nature of the goods;
(b) unforeseeable circumstances;
(c) force majeure; or
(d) authorisation by the Commissioners.
(3) If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.
(4) For the purposes of this regulation goods are considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/21 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.