HCOTEG61510 - Losses and chargeable shortages on Movements between EU and Northern Ireland: standard approach
Sections 5 and 12 of Notice 197 sets out the procedures for dealing with irregularities on despatches between Northern Ireland (NI) and EU countries.
The procedure for dealing with losses was reviewed by the EU Commission to ensure as far as possible a standard approach is being used throughout the European Union (EU). This procdure no longer applies to Great Britain (GB) as the UK left the European Union on 1 January 2021 due to Brexit. However, it still applies to Northern Ireland due to the Northern Ireland Protocol.
The EU Commission recognised that the use of the word “losses” can be ambiguous when it might refer to natural or accidental losses, which are allowable without payment of duty, and to shortages which are due to theft or fraud which are chargeable.
We recommend that you should use the word “losses” only to refer to acceptable losses and the word “shortages” to refer to chargeable deficiencies.