SPE15495 - Common storage: tariff preference goods

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If the warehouse keeper wants to use common storage for goods that would be subject to a claim for tariff preference on removal from customs warehousing, you should point out that the use of common storage could prevent any entitlement to a tariff preference. If common storage is applied correctly, it is unlikely that the certificate of origin would cover the goods removed to free circulation. However, if the goods are the same and have the same exporter in the same country, then common storage can be authorised without affecting preferential treatment. Safeguards should be in place to prevent the removal of goods for which a tariff preference is being claimed, without valid proof of origin being available to support the claim.

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.