Customs warehouse: fewer or more goods than declared
Reconcile the warehouse count with the declaration and ask the warehousekeeper to report the discrepancy to HMRC. For shortages and excess goods being warehoused, notification is due within 14 days of entry to the procedure. Gather evidence and agree the correction route. Factory packing records can be checked by Cambridge China Bridge.
Record the discrepancy and identify who reports it
This guide covers discrepancies on receipt into a customs warehouse. HMRC requires the warehousekeeper to report all differences between the declaration and the goods received to its supervising office. The office’s contact details are in the customs warehousing authorisation letter.
Ask for a dated receiving tally showing declared and received quantities against each product and carton marking. Check whether someone counted cartons, individual items or sets. Keep seal photographs and unloading notes. Use our customs documents guide to cross-check the paperwork.
If fewer goods arrived
The warehousekeeper or depositor must notify the supervising office within 14 days of the date of entry to the procedure. They must provide clear evidence that the missing goods were not entered to the customs warehousing procedure.
Ask the factory for its final packing tally, loading photographs and an explanation tied to the affected products. Compare these with the receiving tally and the broker’s declaration. Investigate whether goods were left behind, the wrong invoice was supplied or declaration details were entered incorrectly; do not assume the factory caused the shortage.
If more goods arrived
HMRC regards excess goods as dutiable. If they will enter customs warehousing, notify the supervising office within 14 days from entry to the procedure and warehouse them provisionally until resolved. The warehousekeeper or depositor needs a revised commercial invoice and a statement confirming receipt of the excess goods. Authorisation may then be given to amend stock records.
If the excess goods will not be warehoused, HMRC says the original declaration does not need amendment, but an additional declaration to free circulation is required for the excess. Ask the broker and warehousekeeper to confirm which route they are handling.
Close the entry and stock-record correction
HMRC’s general discrepancy guidance requires an entry amendment once the discrepancy is resolved, subject to the specific excess-goods route above. Ask the broker to confirm the declaration action and the warehousekeeper to confirm the corresponding stock-record position.
Keep the notification, supporting evidence, HMRC correspondence and corrected paperwork together. Check that the final quantities reconcile. Track any supplier credit or replacement separately using our guide to goods arriving wrong.
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Give each party a clear task
Ask the warehousekeeper to confirm notification, the broker to confirm the correction route, and the supplier to explain the packing discrepancy. Record who is handling each action and ask for written confirmation when it is finished. Cambridge China Bridge’s staff in China can help obtain factory packing records.
If duty has already been paid on missing goods, use our short-shipment duty and VAT guide for that separate issue. Keep the repayment file linked to the receiving evidence so the accounts team and broker work from the same facts.
Frequently asked questions
Who reports a customs warehouse quantity discrepancy?
The warehousekeeper must report all declaration-versus-receipt discrepancies to its supervising office. For shortages, HMRC specifies notification by the warehousekeeper or depositor.
When must a customs warehouse shortage be reported?
Within 14 days of the date of entry to the customs warehousing procedure. Ask for that date and evidence of notification; do not count from the day you discovered the shortage.
What documents are needed for excess goods?
For excess goods entering customs warehousing, HMRC requires a revised commercial invoice and a statement confirming receipt. The goods should be warehoused provisionally until the matter is resolved.
Can we just change the warehouse stock count?
Do not treat a stock-count edit as closing the case. Confirm the HMRC notification and declaration route. For excess goods being warehoused, HMRC says authorisation may then be given to amend stock records.