HCOTEG61550 | Losses and chargeable shortages on Movements between Northern Ireland and EU countries: Shortages on goods moved to NI

Section 5 of Notice 197 sets out the procedures for dealing with irregularities on receipts between EU countries and Northern Ireland.

Authorised warehouse-keepers receiving goods in Northern Ireland will be liable to account for all the goods shown on the accompanying documents subject to any discrepancies found or recorded. Shortages and excesses must be shown on the report of receipt on EMCS which should be entered within 5 days of the date when the goods are received.

Shortages should be reported to the appropriate excise officer as agreed locally. When this happens the officer should commence the mutual recovery procedure by notifying the NRU of the amount of duty on the deficient goods so that they may contact the relevant fiscal authority for the consigning warehousekeeper to arrange for payment to be made.