Storage facility
The Customer shall inform the Company whether Products brought to or stored at the facility have Union (T2) or non-Union (T1) customs status.The storage of Union and non-Union goods at the same facility is subject to the conditions and authorisations applicable to the Company's customs warehouse and the relevant customs procedures.Where applicable, the Company will determine whether the Products may be subject to common storage.

Storage of Union and Non-Union Goods
Common storage is only possible where Products are sufficiently fungible to be treated as the same commercial quality . Common Storage Subject to the conditions of the Company's customs warehouse authorisation, Union and non-Union goods may, in certain circumstances, be stored together without physical segregation. Common storage may be applied where it would be impossible, or would only be possible at disproportionate cost, to identify the customs status of each individual quantity of goods at all times. In such cases, the different customs statuses are controlled through accounting segregation . The Company's records must allow the quantities held under each customs status and, where applicable, the relevant origin of the goods to be identified and accounted for separately. Common storage is only appropriate where the Products are sufficiently equivalent. As a general operational criterion, the Products should have: the same eight-digit CN code; the same commercial quality; and the same technical characteristics. The underlying principle is that the Products must be sufficiently fungible for the purposes of common storage. As an operational rule of thumb, it should not matter to the Customer which physical quantity of the fungible Product is delivered, provided that the quantity, quality and other relevant characteristics are equivalent. If the Customer has a specific reason why a particular physical quantity must remain identifiable or physically segregated—for example because of differences in quality, contractual requirements, origin, ownership or other commercial characteristics—the Products should not be treated as fungible for common-storage purposes. Commercial Policy Measures Common storage and accounting segregation cannot be applied where Commercial Policy Measures apply to the Products, such as anti-dumping or other trade defence measures that distinguish goods based on their origin or other characteristics. For customs purposes, the application of such measures means that the relevant goods are treated as having a different commercial quality, even where the physical characteristics of the Products are otherwise identical. Consequently, the goods cannot be treated as fungible for common-storage purposes and must be physically identifiable and segregated as required to ensure the correct application of the applicable Commercial Policy Measures. Products subject to Commercial Policy Measures, such as anti-dumping duties, cannot be treated as fungible solely because their physical characteristics are identical. The Customer shall inform the Company where any Commercial Policy Measure may apply to the Product, including where this depends on the origin of the Product. The Company may require physical segregation where the conditions for common storage are not met or where this is necessary to ensure compliance with the applicable customs authorisation, Commercial Policy Measures or accounting requirements.

Accounting Segregation
Where Products with different customs statuses and/or origins are stored within the licensed storage facility, the Customer shall provide the information required to allocate the relevant customs status and, where applicable, origin to the Product. The licensed storage facility comprises an integrated system of infrastructure, including storage tanks and the associated network of pipelines, lines, manifolds, pumps and other infrastructure through which Products are received, transferred, stored and moved. As a result, the physical location of Product within the facility does not allow its customs status or origin to be physically identified at all times . Accounting segregation distinguishes Product by customs status and origin where physical identification is not possible at all times within the licensed facility. For this reason, where common storage is permitted, the distinction between Products of different customs status and/or origin is made through accounting segregation . This means that the Customer must provide accurate information identifying the customs status and, where applicable, origin of the quantities of Product delivered to, stored within or removed from the licensed facility. The Customer shall therefore provide, as applicable: the customs status of the Product, e.g. T1 or T2; the customs origin of the Product where this is relevant for customs purposes; the quantity of Product concerned; the relevant customs declaration or other customs reference supporting the customs status; the relevant information required to establish the origin; and any information indicating that the Product is subject to specific customs measures based on its status or origin. The Customer shall ensure that this information is provided accurately and in a timely manner and corresponds to the actual Product and the applicable customs declaration or procedure. Where the Customer requires different customs statuses or origins to remain physically identifiable, or where a Commercial Policy Measure such as anti-dumping applies, the Customer shall inform the Company accordingly. In such circumstances, accounting segregation and common storage may not be applicable. The Customer should therefore not assume that Products can be treated as physically identifiable merely because they are received into or stored in different parts of the facility. The relevant customs status and origin must be provided to the Company so that the appropriate allocation can be made based on the applicable customs procedure.