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HMRC internal manual

Customs Special Procedures Manual

Receipt into customs warehouse: discrepancies - general

Warehouse keepers must report to the supervising office, all discrepancies between the declaration entering the goods to the customs warehouse procedure and the goods actually received at the warehouse. Once resolved an amendment of entry must be made, see Special Procedures generic guidance for further information. You should ensure that the authorisation specifically stipulates the method by which discrepancies (either over or under shipments) are investigated and resolved by the trader and the form and manner of notification agreed with the supervising office.