Losses in warehouse: non-chargeable losses in warehouse
Where the total destruction or irretrievable loss of goods can be proved to arise from unforeseeable circumstances, force majeure (see SPE15195), natural wastage (see SPE15190) or some other legitimate cause, duty may be waived.
Goods shall be considered to be irretrievably lost when they are rendered unusable by any person.
Council Regulation 952/2013 – Article 12 (g)
Any losses not covered in the above paragraph, for example stolen goods, must be dealt with as detailed in SPE15225.