SPE15215 - Losses in warehouse: missing, mislaid or stolen goods
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Missing, mislaid or stolen goods cannot be treated as non- chargeable losses in warehouse (SPE15185). A customs duty debt must be raised (see SPE15225).
However, in the case of stolen goods, provided that the goods are recovered promptly and returned to the customs warehouse, in the same state they were in when they were stolen, any customs debt in respect of those goods may be repaid or remitted.
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.