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HMRC internal manual

Customs Special Procedures Manual

Miscellaneous: discrepancy in the quantity of goods received

When either a trader reports, or an officer finds, a discrepancy between the entered quantity and the quantity of goods actually received, follow the procedures below:

Low amounts of duty

If the amount of uncollected duty is less than 10 Euros, the trader’s stock records can be amended. No further action is required.


If the deficiency is claimed to have arisen before importation:

  • the trader should provide suitable evidence of short shipment or short landing to their supervising office
  • if satisfied the supervising office is to note the trader’s file.

Transit losses

For losses after importation, the C88 (SAD) is to be endorsed accordingly providing the officer is satisfied that:

  • the whole of the deficiency was caused by accidental loss intransit, and
  • there are no grounds for suspecting that any of the goods have gone onto the EU market.

Attach a report to any documentary evidence and consider End-use complete.

Goods in excess

The C88 (SAD), together with details of the excess, should be forwarded to the supervising office for filing in the trader’s folder.