SPE15210 - Losses in warehouse: chargeable losses in warehouse

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Losses in circumstances other than those mentioned at SPE15185 will incur a customs debt where the customs duty exceeds 9.

It should be remembered that import VAT should only be charged when it has not previously been paid.

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.