Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
, see all updates

Losses and chargeable shortages on Intra-EU Movements: standard approach

Sections 5 and 12 of Notice 197 sets out the procedures for dealing with irregularities on intra-EU despatches.

The procedure for dealing with losses was reviewed by the Commission to ensure as far as possible a standard approach is being used throughout the European Union (EU).

The Commission recognised that the use of the word “losses” can be ambiguous when it might refer to natural or accidental losses, which are allowable without payment of duty, and to shortages which are due to theft or fraud which are chargeable.

We recommend that you should use the word “losses” only to refer to acceptable losses and the word “shortages” to refer to chargeable deficiencies.