Losses and chargeable shortages on Intra-EU Movements: Allowable losses
Only those losses due to a genuine accident or those inherent in the nature of the product will be allowable (e.g. evaporation of bulk mineral oils or where there is clear evidence of physical loss).
Bulk sea movements
For action on losses (deficiencies) in bulk sea-movements of oils between EU member states refer to Notice 179 paragraph 14.3.
Only those losses in excess of the limits stated in Notice 179 need to be reported, unless there is evidence of an abnormal event or accident.
Consignments of more than 50,000 litres
A notifiable deficiency is defined as any deficiency which exceeds 0.5% of a consignment of more than (>) 50,000 litres.
If the deficiency is less than this allowance and there is no evidence of abnormal events or accidents such as spillage, then no further action needs to be taken by the trader, other than advising HMRC of the final out-turn.
Consignments of less than 50,000 litres
Where, however, the consigned quantity is less than (<) 50,000 litres, any loss is notifiable.
Other means of transport
All losses for other means of transport such as road tanker movements and drum deliveries should be reported with an explanation for the loss. See Notice 197 paragraph 12.7.
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