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Note: This manual is under review following Brexit and is likely to be withdrawn.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 hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on ÌìÃÀÓ°Ôº from HMRC.

You may also apply the directions of SPE16055 to the common storage of Authorised Use oils with oils of the same commercial quality, technical characteristics and the same 8 digit Tariff sub-heading. Traders may also be allowed to store Authorised Use oils in a mixture with: other petroleum products; or crude petroleum oils of tariff heading 270900.

Traders may keep common stock accounts, provided that the whole mixture is to undergo a specific process or chemical transformation, as described in SPE16540 and SPE16545.

Where the oils do not share the same commercial quality, technical characteristics and same 8 digit tariff subheading, common storage may be allowed where the whole mixture is to undergo one of the treatments referred to in the Additional Notes 4 and 5 to of the Combined Nomenclature.

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.