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HMRC internal manual

Customs Special Procedures Manual

Completion of End-use and discharging liability: treatment of waste and scrap

Please refer to Special procedures Notice 3001

No action should be taken in respect of waste and scrap resulting from the normal working or processing of goods, or losses due to natural causes, unless there is a reason to doubt the accuracy of the proportions stated in the trader’s accounts. Although the term ‘waste and scrap’ is often used in the UK as a generalisation for secondary products, it must be noted that in Implementing regulation 2015/2447 Article 179, the term ‘waste and scrap’ is reserved for the waste and scrap which results from destruction under Customs supervision.

Implementing Regulation 2015/2447 Article 179