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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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The Drawback event: destruction of goods

General information

Goods deemed to be of an unsatisfactory nature must be destroyed in accordance with the requirements published in section 9 of Notice 207 (HMRC website) where they are, then the original duty payer may claim drawback. There are three reasons for goods to be accepted as being unsatisfactory:

  • faulty manufacture, (for example the product is cloudy or has failed to mature properly)
  • deterioration, (the goods are getting to or are past their best before date)
  • contamination (potential issues such as glass contamination during bottling for alcohol products).

In other words the goods must be unfit for human consumption.

In order for the destruction to take place, HMRC must be satisfied that the method of destruction will completely render the goods destroyed. A description of the prescribed method to be used must be included on the NOI. The claimant must also state on the NOI the date and time and place where the goods will be destroyed. This allows HMRC to be able to visit and witness the destruction.

Risks of destruction

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Specific planned destruction objectives

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Witnessing destructions

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Establishing if the event is genuine (planned destructions)

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Certificate of destruction

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Accidental destruction of goods

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