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HMRC internal manual

Customs Special Procedures Manual

Losses in warehouse: natural wastage

Where natural wastage is given as a reason for a non-chargeable loss within the customs warehouse procedure, it must be shown that the losses result solely from the nature of the goods and not from any negligence or manipulation on the part of the trader. The following are examples of natural wastage:

  • maturation
  • natural fermentation
  • humidity
  • desiccation
  • venting as gas or leaching, and
  • temperature effects on a product.

Council Delegated Regulation 2015/2446 Article 72.5

In particular, negligence or manipulation means any failure to observe the rules for transporting, storing, handling, working or processing imposed by HMRC or by normal practice.