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HMRC internal manual

Customs Special Procedures Manual

Losses in warehouse: loss of goods in co-storage

Where goods under the customs warehousing arrangements are placed together with other goods (see SPE17100) and there is total destruction or irretrievable loss, evidence may be accepted from the warehouse keeper of the actual quantity of the goods under the arrangements that were destroyed or lost. Where it is not possible to produce such evidence, the amount of goods that have been lost or destroyed shall be established by reference to the proportion of goods of that type under the customs warehousing arrangements at the time the loss or destruction occurred.

Council Delegated Regulation 2015/2446 Article 72.5