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HMRC internal manual

Customs Special Procedures Manual

Common storage: definition of commercial quality/technical characteristics

Commercial quality and technical characteristics are not defined within EU legislation. The UK therefore interprets these criteria 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.