IMEXPG405000 - Technical guidance: Deficiencies

The advice of HQ may to be sought in the event of any difficulty, or if it is considered that a deficiency was not due to natural waste or other legitimate cause, otherwise the following principles apply:

Imported goods

Deficiencies in goods imported by pipe-line are to be regarded as having taken place within the UK unless it can be shown to the satisfaction of the Commissioners that the deficiency can be accounted for by legitimate cause, or there is clear evidence that the loss occurred outside UK territory. The owner of the pipe-line, or the proprietor of the goods, is to be required to pay the amount of duty involved in respect of deficiencies on goods chargeable with a duty which has not been paid.

Exported goods

Dutiable goods charged into a pipe-line for export on duty-suspension from Excise Warehouse, or duty-paid goods on claim to drawback, should not incur any deficiency. Duty is to be charged, or drawback refused (or be repaid if payment of a claim has been made) wherever the loss occurred unless the evidence is compelling that duty should be remitted or drawback be allowed.