SPE15460 - Common storage: contents

This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

  1. SPE15465
    Overview
  2. SPE15470
    Definition of commercial quality/technical characteristics
  3. SPE15475
    Points to consider before authorisation
  4. SPE15480
    Identification of customs duty status
  5. SPE15485
    Excise goods
  6. SPE15490
    Goods under Inward Processing (IP)
  7. SPE15495
    Tariff preference goods
  8. SPE15500
    Establishing eligibility
  9. SPE15505
    Granting the authorisation
  10. SPE15510
    Stock adjustments
  11. SPE15515
    Returned goods
  12. SPE15520
    Re-export of common storage goods
  13. SPE15525
    Irretrievable loss or destruction of goods