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HMRC internal manual

Customs Special Procedures Manual

Losses in warehouse: missing, mislaid or stolen goods

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.