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HMRC internal manual

Oils Technical Manual

Losses and chargeable shortages on Intra-EU Movements: Chargeable shortages

Duty on any shortages, where the loss cannot be authorised as allowable by the authorities in the Member State of destination, is chargeable to the authorised warehouse-keeper of despatch. The trader will be advised of any shortages when a paper copy of the eAD is returned to the consignee. The trader should notify their officer or the EMCS Helpdesk, and account for any duty on an EX601.

If it can be established, that the shortage occurred other than in the Member State of despatch or receipt, you will need to refer the eAD to the fiscal authority of the Member State where the shortage occurred to have the duty calculated at that Member State’s rate of duty.