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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: destruction

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.