SPE15215 - Losses in warehouse: missing, mislaid or stolen goods

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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.