Duty on damaged goods

If any goods which are liable to the payment of duty upon the value thereof receive damage during the voyage, an abatement of the duties may be allowed in proportion to the damage so received, provided that– (a) due proof is made to the Comptroller that such damage was received after the goods were shipped in the ship importing the same, and before they were landed in Belize; and (b) claim to such abatement of duties is made at the time of the first examination of such goods.