This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Common storage: goods under Inward Processing (IP)

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-Union goods).

 952/2013 Article 223 and 2015/2447 Article 269