Destruction: definition of destruction
Destruction can be split into two distinct areas, total destruction whereby the goods are rendered totally unusable by any person and destruction of the original import goods which creates a secondary or residual product, for example the cutting up into rags of textile goods.
Because of the ever increasing environmental issues more and more companies are seeking ways in which goods intended for destruction can be recycled to generate a residual product for example paper, glass or tyres.) Where a secondary or residual product is created, the goods must be declared to free circulation and any customs debt applicable to the secondary/residual product is accounted for, see SPE15255 (there will be no liability to a customs debt where there has been a total destruction of the goods.)
Usual Forms of Handling (UFH) cannot be used to destroy goods as UFH is described in the code as forms of handling designed to improve their appearance or marketable quality or prepare them for distribution or resale. In most cases the destruction of goods should be carried out under inward processing.
Regulation (EU) No 952/13 Article 220