SPE15230 - Losses in warehouse: calculation of customs debt for lost goods

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聽<p>If the chargeable loss involves goods that have been lost in a customs warehouse, customs debt must be calculated at the full duty rate.</p><div><p>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.</p> </div>