SPE15185 - Losses in warehouse: non-chargeable losses in warehouse

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Where the total destruction or irretrievable loss of goods can be proved to arise from unforeseeable circumstances, force majeure (see SPE15195), natural wastage (see SPE15190) or some other legitimate cause, duty may be waived.

Goods shall be considered to be irretrievably lost when they are rendered unusable by any person.

19(3)(b) of Schedule 2 TCTA 2018 & Para 43(3) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Council Regulation 952/2013 – Article 124 (g) for NI

Any losses not covered in the above paragraph, for example stolen goods, must be dealt with as detailed in SPE15225.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.