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HMRC internal manual

Customs Special Procedures Manual

Destruction: notation in the records

All destructions should be noted in the trader’s customs warehousing records and be adequately evidenced, for example the destroyed goods must be able to be linked through the records to the original import entry and to its subsequent disposal to either another customs procedure (in the case of a residual product) or by reference to a certificate of destruction (in the case of total destruction) for the goods.