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Contents

Official guidance

Customs Special Procedures Manual

SPE15235 · Destruction

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SPE15240 · Overview
SPE15245 · Definition of destruction
SPE15250 · Requests to destroy goods
SPE15255 · Allowable methods of destruction
SPE15260 · Liability to customs debt
SPE15265 · Notation in the records
SPE15270 · Unauthorised destruction

Destruction: contents
Destruction: liability to customs debt

SPE15260 | Destruction: liability to customs debt

From HM Revenue & Customs · Customs Special Procedures Manual

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