»Ê¹ÚÌåÓýapp

Note: This manual is under review following Brexit and is likely to be withdrawn.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 [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.

When either a trader reports, or an officer finds, a discrepancy between the entered quantity and the quantity of goods actually received, follow the procedures below:

Low amounts of duty

If the amount of uncollected duty is less than £10, the trader’s stock records can be amended. No further action is required.

Deficiencies

If the deficiency is claimed to have arisen before importation:

• the trader should provide suitable evidence of short shipment or short landing to their supervising office

• if satisfied the supervising office is to note the trader’s file.

Transit losses

For losses after importation, the C88 (SAD) is to be endorsed accordingly providing the officer is satisfied that:

• the whole of the deficiency was caused by accidental loss in transit, and
• there are no grounds for suspecting that any of the goods have gone onto the UK market.

Attach a report to any documentary evidence and consider Authorised Use complete.

Goods in excess

»Ê¹ÚÌåÓýapp Customs Declaration together with details of the excess, should be forwarded to the supervising office for filing in the trader’s folder.

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.