SPE15505 - Common storage: granting the authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Where authority to use common storage is granted, the authorisation letter must reflect the:

• methods by which the eligibility of the goods will be established see SPE15550
• method by which the use of common storage will be monitored within the authorisation holder’s records
• any additional sampling requirements.

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.