SPE16830 - Miscellaneous: discrepancy in the quantity of goods received

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

When either a trader reports, or an officer finds, a discrepancy between the entered quantity and the quantity of goods actually received, follow the procedures below:

Low amounts of duty

If the amount of uncollected duty is less than £10, the trader’s stock records can be amended. No further action is required.

Deficiencies

If the deficiency is claimed to have arisen before importation:

• the trader should provide suitable evidence of short shipment or short landing to their supervising office

• if satisfied the supervising office is to note the trader’s file.

Transit losses

For losses after importation, the C88 (SAD) is to be endorsed accordingly providing the officer is satisfied that:

• the whole of the deficiency was caused by accidental loss in transit, and
• there are no grounds for suspecting that any of the goods have gone onto the UK market.

Attach a report to any documentary evidence and consider Authorised Use complete.

Goods in excess

The Customs Declaration together with details of the excess, should be forwarded to the supervising office for filing in the trader’s folder.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.