SPE16710 - Completion of Authorised Use and discharging liability: treatment of waste and scrap
Note: This manual is under review following Brexit and is likely to be withdrawn.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 hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on 바카라 사이트 from HMRC.
Please refer to Special procedures No action should be taken in respect of waste and scrap resulting from the normal working or processing of goods, or losses due to natural causes, unless there is a reason to doubt the accuracy of the proportions stated in the trader바카라 사이트™s accounts. Although the term 바카라 사이트˜waste and scrap바카라 사이트™ is often used in the UK as a generalisation for secondary products, it must be noted that the term 바카라 사이트˜waste and scrap바카라 사이트™ is reserved for the waste and scrap which results from destruction under Customs supervision.
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.