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HMRC internal manual

Customs Special Procedures Manual

Common storage: tariff preference goods

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.