---
title: "HMRC’s 2025 Update on Short Shipments - cargodynamic.co.uk"
description: "Navigating Short Shipments at Temporary Storage: Your Practical Guide to HMRC’s 2025 Update"
url: "https://cargodynamic.co.uk/news-resources/hmrcs-2025-update-on-short-shipments"
date: "2026-06-04T00:00:35+00:00"
language: "en-GB"
---

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# 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.

  **For expert support:**

Contact Michelle Hanley and the team at Cargo Dynamic:

- Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
- Phone: [0161 399 5708](tel:01613995708)
- [Request a Quote](https://cargodynamic.co.uk/contact-us)

   Last Updated: 11 July 2025

- [HMRC ](https://www.gov.uk/guidance/short-shipments-at-temporary-storage-locations)

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