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HMRC internal manual

Customs Special Procedures Manual

Receipt into customs warehouse: under shipments

A declaration to the customs warehousing procedure may be amended when it can be shown that the particulars shown on the declaration are incorrect or incomplete.

952/13 Article 173 Council Delegated Regulation 2015/2446 Article 148

If the warehouse keeper/depositor identifies a shortage in the goods received compared to those actually entered on the declaration the supervising office must be notified within 14 days of the date of entry to the procedure. It is the responsibility of the warehouse keeper to provide clear documentary evidence that the goods short on receipt were not entered to the customs warehouse procedure, for example due the goods not fitting in the container when packed, the wrong invoice being sent with the goods by the supplier or an agent error in completion of the import documentation.

The supervising office should consider the evidence provided as a matter of urgency and, if it is established that the goods were not received the declaration must be amended to show the correct details. If the evidence provided is not considered to be satisfactory, the original declaration will require amendment and an additional declaration will be necessary entering the shortage to free circulation (using the procedure appropriate to un-entered goods) and customs duty/import VAT will be due (as for a normal free circulation entry).