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HMRC internal manual

Customs Special Procedures Manual

Common storage: points to consider before authorisation

It should be recognised that there are instances where, although theoretically, the goods can be stored together, there are legislative barriers preventing such storage taking place. For example, third country and EU sourced dried milk powder, although identical, cannot be mixed because of health restrictions placed on such activities by Department of the Environment, Food and Rural Affairs (DEFRA). That these goods cannot be mixed or stored together should not be taken as an indication that the goods are not the same.

In such cases, provided that the other criteria at SPE15550 are met, common storage would only be denied if customers stipulated that they were only prepared to accept either third country or EU sourced goods, not both.