SPE15490 - Common storage: goods under Inward Processing (IP)
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on 188体育 from HMRC.
Common storage can also be used for goods undergoing a process under inward processing using equivalence (see IP) and processing under customs control (but only when using non-UK goods).
&
(952/2013 Article 223 and 2015/2447 Article 269 for NI)
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.