SPE15195 - Losses in warehouse: force majeure

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Force majeure is defined as meaning: abnormal and unforeseeable circumstances beyond the control of the trader concerned, whose consequences could not have been avoided despite the exercise of all due care, this could include for example accidental fire or flood or failure of temperature controls in a cold store.

It should be noted that this does not cover circumstances where the fault has been on the part of the trader, their supplier or another third party, on the basis that such circumstances are a foreseeable commercial risk which can be provided for by a contract term or insurance. As it is extremely difficult to establish force majeure we would not expect this to be applicable to many situations.

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.