Losses and chargeable shortages on Intra-EU Movements: Shortages on goods moved to the UK
Section 5 of Notice 197 sets out the procedures for dealing with irregularities on intra-EU receipts.
Authorised warehouse-keepers receiving intra-EU goods in the UK will be liable to account for all the goods shown on the accompanying documents subject to any discrepancies found or recorded. Shortages and excesses must be shown on the report of receipt on EMCS which should be entered within 5 days of the date when the goods are received.
Shortages should be reported to the appropriate excise officer as agreed locally. When this happens the officer should commence the mutual recovery procedure by notifying the NRU of the amount of duty on the deficient goods so that they may contact the relevant fiscal authority for the consigning warehousekeeper to arrange for payment to be made.