Amazon has been accused of showing contempt for UK consumer law by insisting that customers whose orders fail to arrive submit a police report in order to qualify for a refund.

Some buyers have been left hundreds of pounds out of pocket after the retail giant required them to report missing deliveries to police, then refused to accept their crime reference number.

Under consumer law, it is the responsibility of the retailer to ensure purchasers receive their goods and liaise with the courier if there is a problem.

In June, the Observer investigated a complaint when a reader was told to get a crime reference number after a package with more than £70 of goods was not delivered. At the time, Amazon claimed one of its customer service agents was to blame for the misinformation.

However, since then, dozens of others have reported that they have been left without their orders, or their money, after police declined to investigate delivery failures and Amazon refused refunds.

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Customers who pay by credit or debit card can issue a chargeback via their bank, but, according to those who contacted us, Amazon is contesting their claims. Its stance comes amid soaring courier thefts, where parcels are taken from doorsteps or pilfered by delivery drivers. The number of overall claims for missing parcels jumped by 59% in the year to June, compared with the previous 12 months, according to technology firm Metapack.