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HMRC internal manual

Customs Special Procedures Manual

Common storage: re-export of common storage goods

While common storage is primarily applicable when goods are removed to free circulation, it may also apply where goods are removed for re-export or to another customs procedure such as Inward Processing (IP). As part of the authorisation process, you must ensure that controls are in place to prevent gains occurring due to under shipment of re-exports or the transfer of the incorrect amount of goods to the next procedure from duty suspended stock.