SPE15260 - Destruction: liability to customs debt
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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.
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.