Cargo Dynamic News & Resources

Navigating Short Shipments at Temporary Storage

Your Practical Guide to HMRC’s 2025 Update

When your freight doesn’t arrive as planned, it’s more than a minor inconvenience; it’s a potential compliance headache. HMRC’s latest guidance, published on 23 May 2025, clarifies the process for handling short shipments at temporary storage locations. Whether dealing with FCL ocean freight or a critical air shipment, understanding the distinctions and the correct customs procedures is crucial to staying compliant.

What is a Short Shipment?

A short shipment occurs when all or part of a consignment isn’t unloaded from a vessel or aircraft as intended. The goods may arrive later, on the same or a different vessel, or even at a different port or airport.

Full Short Shipment: None of the intended goods are unloaded.
Partial Short Shipment: Some goods are unloaded, others remain in transit.

At Temporary Storage: What To Do

Full Short Shipment (No Goods Unloaded)

No immediate action is required. The shipment will be treated as a new movement once it arrives. Standard customs procedures apply when goods are eventually presented.

Partial Short Shipment (Some Goods Unloaded)

Update the inventory record to reflect the actual quantity received. Please create a new inventory record for the short-shipped portion when it arrives. Any customs declaration must correspond to the correct record.

Pre-Lodged Declarations and Discrepancies

If a declaration is pre-lodged and a short shipment occurs, this can trigger discrepancies that may result in overpaid duty.

Before Clearance (Pre-DMSTAX): Withdraw or amend your declaration.
After Clearance (Post-DMSTAX): Use the OVR01 override code to adjust duty manually. Mark subsequent declarations with GEN45 and SHORT, and reference the original MRN.

Using Simplified Declaration Procedure (SDP)

Full Short Shipment

Withdraw the Simplified Frontier Declaration (SFD) before receiving the tax calculation. No supplementary declaration is needed.

Partial Short Shipment

Amend the SFD to reflect goods received. Use the same OVR01 process for later arrivals.

Entry in Declarants’ Records (EIDR)

For full short shipments, notify HMRC to withdraw your entry before lodging a supplementary declaration.

For partial shipments, amend commercial records and keep audit trails. Use OVR01 where applicable for subsequent arrivals.

Licensable Goods

Update declarations via CDS before DMSTAX is received. If it’s too late, submit a C1700 form to adjust the import licence allocation.

Summary: Your Checklist

✅ Amend inventory records for partial shipments.
✅ Withdraw or amend declarations pre-clearance where possible.
✅ Use OVR01 and ‘GEN45 SHORT’ for post-clearance declarations.
✅ Reference the original MRN on all follow-up customs entries.
✅ Notify HMRC via a C1700 form for licensable goods if needed.

Short shipments don’t have to derail your operations. With the proper knowledge and a proactive logistics partner, you can ensure compliance and keep your supply chain moving.