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HMRC internal manual

Customs Special Procedures Manual

Common storage: identification of customs duty status

The term ‘impossible to identify at all times the customs status of the goods’ can be applied:

  • when the accounting system does not identify the duty status of particular goods even though it is physically possible to identify the goods, for example, computers that may have individual serial numbers but these are not used to identify the goods within the authorisation holders records, and
  • to bulk goods like wheat and oil which are to be stored in the same silo or storage tank.