SPE15175 - Losses in warehouse: contents

This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

This manual is under review following Brexit and is likely to be withdrawn.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.

  1. SPE15180
    Overview
  2. SPE15185
    Non-chargeable losses in warehouse
  3. SPE15190
    Natural wastage
  4. SPE15195
    Force majeure
  5. SPE15200
    Loss of goods in co-storage
  6. SPE15205
    Production losses
  7. SPE15210
    Chargeable losses in warehouse
  8. SPE15215
    Missing, mislaid or stolen goods
  9. SPE15220
    Losses - duty rate applicable
  10. SPE15225
    Losses - customs debt liability
  11. SPE15230
    Loss of goods entitled to claim a tariff preference