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HMRC internal manual

Customs Special Procedures Manual

Common storage: returned goods

It should be noted that where the trader operates the common storage arrangements and the traders business is of a type that creates a large percentage of returned goods, for example the mail order business, the goods cannot be re-entered to the customs warehousing arrangements (after being released to free circulation) as duty suspended stock, regardless as to whether or not a declaration has been made to CHIEF using the Customs Freight Simplified Procedure. For additional information see SPE generic guidance on risks.