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Contents

Official guidance

Customs Special Procedures Manual

SPE15175 · Losses in warehouse

Find in this level

SPE15180 · Overview
SPE15185 · Non-chargeable losses in warehouse
SPE15190 · Natural wastage
SPE15195 · Force majeure
SPE15200 · Loss of goods in co-storage
SPE15205 · Production losses
SPE15210 · Chargeable losses in warehouse
SPE15215 · Missing, mislaid or stolen goods
SPE15220 · Losses - duty rate applicable
SPE15225 · Losses - customs debt liability
SPE15230 · Calculation of customs debt for lost goods

Losses in warehouse: contents
Losses in warehouse: natural wastage

SPE15190 | Losses in warehouse: natural wastage

From HM Revenue & Customs · Customs Special Procedures Manual

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