SPE15490 - Common storage: goods under Inward Processing (IP)
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
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.