Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Losses in warehouse: overview

This Section gives details on what constitutes a chargeable and non-chargeable loss of goods held under the customs warehouse arrangements (including Union 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.