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Contents

Official guidance

Customs Special Procedures Manual

SPE15460 · Common storage

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SPE15465 · Overview
SPE15470 · Definition of commercial quality/technical characteristics
SPE15475 · Points to consider before authorisation
SPE15480 · Identification of customs duty status
SPE15485 · Excise goods
SPE15490 · Goods under Inward Processing (IP)
SPE15495 · Tariff preference goods
SPE15500 · Establishing eligibility
SPE15505 · Granting the authorisation
SPE15510 · Stock adjustments
SPE15515 · Returned goods
SPE15520 · Re-export of common storage goods
SPE15525 · Irretrievable loss or destruction of goods

Common storage: contents
Common storage: returned goods

SPE15515 | Common storage: returned goods

From HM Revenue & Customs · Customs Special Procedures Manual

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