SPE15465 - Common storage: overview
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Common storage of goods can be authorised where it is impossible to identify at all times the customs duty status of the goods, that is differentiate between free circulation (Union) and non-Union goods, see SPE15480. This is provided the goods have the same 8-digit CN code, the same commercial quality and the same technical characteristics and the authorisation holder cannot, and does not, differentiate between the goods.
Para 46(1)(b) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
(952/2013 Article 223(2) for Northrn Ireland)
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.