SPE15180 - Losses in warehouse: overview

Note: This manual is under review following Brexit and is likely to be withdrawn.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

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.