SPE15490 - Common storage: goods under Inward Processing (IP)
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Common storage can also be used for goods undergoing a process under inward processing using equivalence (see IP) and processing under customs control (but only when using non-UK goods).
Schedule 2 Para. 23 TCTA & Para. 46 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
(952/2013 Article 223 and 2015/2447 Article 269 for NI)
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.