SPE15520 - Common storage: re-export of common storage goods

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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.