SPE15190 - Losses in warehouse: natural wastage
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Where natural wastage is given as a reason for a non-chargeable loss within the customs warehouse procedure, it must be shown that the losses result solely from the nature of the goods and not from any negligence or manipulation on the part of the trader. The following are examples of natural wastage:
- maturation
- natural fermentation
- humidity
- desiccation
- venting as gas or leaching, and
- temperature effects on a product.
Council Delegated Regulation 2015/2446 Article 72.5 for NI
In particular, negligence or manipulation means any failure to observe the rules for transporting, storing, handling, working or processing imposed by HMRC or by normal practice.
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.