SPE15265 - Destruction: notation in the records

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All destructions should be noted in the trader’s customs warehousing records and be adequately evidenced, for example the destroyed goods must be able to be linked through the records to the original import entry and to its subsequent disposal to either another customs procedure (in the case of a residual product) or by reference to a certificate of destruction (in the case of total destruction) for the goods.

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.