|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|144. Remission of certain duties on lost or destroyed goods.|
|Exemption from certain duties of temporary imports.||Refund of certain duties to privileged institutions and personnel, etc.|
|Remission of certain duties on lost or destroyed goods.
|144. Where goods are lost or destroyed by accident either -
(a) on board an aircraft or vessel; or
(b) in removing, loading, unloading, or receiving them into, or delivering them from, any customs area or warehouse; or
(c) in a customs area or warehouse,
before they are delivered out of customs control to the owner thereof, then, if the Commissioner is satisfied that the goods have not been and will not be consumed in Kenya, he may remit the duty payable in respect of those goods.