SPE15525 - Common storage: irretrievable loss or destruction of goods

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Where there has been an irretrievable loss or destruction of goods and the warehouse keeper is able to produce evidence of the actual quantity of UK and/or non-UK goods lost or destroyed and you are satisfied that the evidence produced is accurate, this figure may be accepted in place of any assessed figure. For further information see SPE15175.

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.