SPE13195 - Discharge of IP - methods of disposal: destruction
Source: gov.uk (2025-11-24)


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For goods entered to free circulation there is no right to repayment if the goods are destroyed.

If goods entered to IP are rejected because they are defective or do not comply with the terms of contract on the basis of which they were imported refer to Refunds and waivers on customs debt (https://www.gov.uk/guidance/refunds-and-waivers-on-customs-debt).

For IP goods, the authorisation holder must apply in writing to their supervising office for Customs approval to destroy the goods. This must be made in sufficient time (currently five working days) for the supervising office to consider whether there should be customs attendance. The supervising office must ensure it is clear what:
- quantity goods of goods are to be destroyed
- waste or scrap will result from destruction and whether it has any commercial value, and
- confirm, if they are secondary processed products (SPPs), that their destruction is not prohibited on environmental grounds. In these cases IP may be discharged provided the authorisation holder can prove that re-exportation or entry to another customs procedure is either impossible or uneconomic and the SPP is disposed in accordance with any health and safety rules applicable to ensure safe disposal of the goods.
Depending on the type and value of goods the supervising office may agree on a risk basis for destruction to take place without customs attendance.

If the authorisation holder destroys goods without prior approval a warning letter must be issued as it is an unlawful removal from customs supervision. Duty will be due on the value and the rate applicable to the goods when entered to IP.

(NI ONLY) Council Regulation (EU) 952/2013, Article 197; Commission Delegated Regulation (EU) 2015/2446, Article 90; Commission Implementing Regulation (EU) 2015/2447, paras (29) & (46), Articles 179, 180, 248, 264 & 324

Scrap resulting from destruction

Where scrap resulting from destruction has a commercial value, duty and import VAT will be due on the value and at the rate applicable to the scrap. This liability can be discharged if the scrap is re-exported from the EU or placed under another suspension customs procedure. Duty and VAT is due if the scrap is released to free circulation.

(NI ONLY)Commission Implementing Regulation (EU) 2015/2447, para (46), Articles 179 & 248

Partial destruction

If a complete article entered to IP is not destroyed but only one or more parts or components of that article, remission under IP is determined on the difference between the:
- amount of duty on the complete article, and
- amount of duty which would have been due on the parts or components removed for destruction, based on the value and the duty rate applicable to the removed parts or components before they are destroyed.
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/contents/made)

Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/contents/enacted)

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