SPE16820 - Miscellaneous: stolen goods

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If Authorised Use goods are stolen, the customs charges relieved on entry will be due. These charges may be repaid if the goods are recovered, provided that they are returned to Authorised Use in the same state that they were in when they were stolen.

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.