SPE15470 - Common storage: definition of commercial quality/technical characteristics

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Commercial quality and technical characteristics can be defined as being that the goods are interchangeable and are able to be used for the same purpose and have the same marketability. Although price could be an indicator of commercial quality (commercial price rather than retail price), it cannot be regarded as the sole guide. The primary test would be the standard of the goods, which could include, for example, the level of workmanship and the quality of the product. Technical characteristics can be defined as: style, colour, size or materials.

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.