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HMRC internal manual

Customs Special Procedures Manual

Common storage: overview

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.

952/2013 Article 223.2