SPE15180 - Losses in warehouse: overview
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This Section gives details on what constitutes a chargeable and non-chargeable loss of goods held under the customs warehouse arrangements (including UK goods held in co-storage). This section does not deal with short or over shipments which are covered by SPE15145 and SPE15150 or destruction which is covered by SPE15235.
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.