(1) Subject to subsection (2), where the Comptroller is satisfied in respect of any imported goods that—
(a) before or upon their importation they have deteriorated or have been damaged, or that they or some of them have been lost or, destroyed, and, in the case of lost goods that they have not entered or will not enter into home use in Saint Lucia; and
(b) the carrier or insurer has made an allowance to the importer in respect of the deterioration, damage, loss or destruction,
the Comptroller shall allow such abatement of the duty chargeable on those goods as, in his or her opinion, the amount of the deterioration, damage, loss or destruction bears to the original value of the goods.
(2) Where duty has already been paid on goods in respect of which an abatement would be allowable under subsection (1), no repayment of the amount of the abatement shall be made unless the claim is made to the Comptroller within 6 months of the date of the payment of the duty.