SPE15220 - Losses in warehouse: losses - duty rate applicable
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The rate of duty to be charged for losses is that in force at the time the loss occurred. Where it is impossible to ascertain the time of the loss, the duty rate to be used when calculating the customs debt is the highest rate in force between the last time the goods were known to have been in the warehouse and the date of notification of the loss.
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.