HMOWTR7070 - Duty points: Who is liable for the duty when goods consigned to another UK warehouse fail to arrive or goods go missing in a warehouse?

In addition to the duty point detailed above, if an irregularity occurs with a loadconsigned to another UK warehouse, then CEMA Section 95 allows the loss to be treated asif it were an unlawful removal of goods from a warehouse. CEMA Section 94 creates a dutypoint as being the time of removal, last stock account of those goods, or when the goodswhere entered to the warehouse.

CEMA section 94 permits you to assess either the despatch warehouse keeper or the owner;there is no joint and several liability.