SPE15660 - Discharge of the customs warehousing procedure: destruction

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

You should ensure that any notation in the records regarding destruction of customs warehousing goods has been adequately evidenced, for example that approval from the supervising office was obtained prior to the destruction taking place. Further information on the requirements when destruction is being undertaken can be found at SPE15235 and see also the Special Procedures generic guidance on risks.

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.