SPE15270 - Destruction: unauthorised destruction

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A customs debt (Para. 4(3)(b) TCTA 2018 (952/2013 Article 79 for NI) will be incurred where destruction is undertaken without the appropriate authority from the supervising office allowing the destruction to take place.

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.