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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: provisions for common storage of goods

Where there is a proven commercial need, traders may apply to their Supervising office for authority to store End-use goods together with non End-use goods of the same kind. Equivalence may be approved only if the goods are of the same commercial quality, the same technical characteristics and fall within the same Tariff Sub-Heading (that is, the same first 8 digits of the Commodity Code).

If you are satisfied that there is a need for such an arrangement and no control difficulties are likely to arise, the application may be approved.