SPE15520 - Common storage: re-export of common storage goods
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
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 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.
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.