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HMRC internal manual

Customs Special Procedures Manual

Destruction: liability to customs debt

If the destruction of the original import goods creates a secondary product that has a commercial value, and it is not going to be re-exported, it must be released to free circulation on the basis of the description, value and duty rate applicable to the secondary product. It must be accounted for on a SAD C88 using either the normal procedures or CFSP.

If the goods are totally destroyed and rendered totally unusable by any person refer to SPE15175 for further information.