diff --git a/pkg/local_object_storage/metabase/graveyard.go b/pkg/local_object_storage/metabase/graveyard.go
index 3e96ea36d9..e4c1d30709 100644
--- a/pkg/local_object_storage/metabase/graveyard.go
+++ b/pkg/local_object_storage/metabase/graveyard.go
@@ -1,97 +1,231 @@
 package meta
 
 import (
-	"errors"
+	"bytes"
 	"fmt"
 
 	addressSDK "github.com/nspcc-dev/neofs-sdk-go/object/address"
+	"github.com/pkg/errors"
 	"go.etcd.io/bbolt"
 )
 
-// DeletedObject represents descriptor of the object that was
-// marked to be deleted.
-type DeletedObject struct {
+// GarbageObject represents descriptor of the
+// object that has been marked with GC.
+type GarbageObject struct {
 	addr *addressSDK.Address
 }
 
-// Address returns buried object address.
-func (g *DeletedObject) Address() *addressSDK.Address {
+// Address returns garbage object address.
+func (g GarbageObject) Address() *addressSDK.Address {
 	return g.addr
 }
 
-// Handler is a DeletedObject handling function.
-type Handler func(*DeletedObject) error
+// GarbageHandler is a GarbageObject handling function.
+type GarbageHandler func(GarbageObject) error
+
+// GarbageIterationPrm groups parameters of the garbage
+// iteration process.
+type GarbageIterationPrm struct {
+	h      GarbageHandler
+	offset *addressSDK.Address
+}
+
+// SetHandler sets a handler that will be called on every
+// GarbageObject.
+func (g *GarbageIterationPrm) SetHandler(h GarbageHandler) *GarbageIterationPrm {
+	g.h = h
+	return g
+}
+
+// SetOffset sets an offset of the iteration operation.
+// The handler will be applied to the next after the
+// specified offset if any are left.
+//
+// Note: if offset is not found in db, iteration starts
+// from the element that WOULD BE the following after the
+// offset if offset was presented. That means that it is
+// safe to delete offset element and pass if to the
+// iteration once again: iteration would start from the
+// next element.
+//
+// Nil offset means start an integration from the beginning.
+func (g *GarbageIterationPrm) SetOffset(offset *addressSDK.Address) *GarbageIterationPrm {
+	g.offset = offset
+	return g
+}
 
 // IterateOverGarbage iterates over all objects
 // marked with GC mark.
 //
 // If h returns ErrInterruptIterator, nil returns immediately.
 // Returns other errors of h directly.
-func (db *DB) IterateOverGarbage(h Handler) error {
+func (db *DB) IterateOverGarbage(p *GarbageIterationPrm) error {
 	return db.boltDB.View(func(tx *bbolt.Tx) error {
-		return db.iterateDeletedObj(tx, withGC, h)
+		return db.iterateDeletedObj(tx, gcHandler{p.h}, p.offset)
 	})
 }
 
+// TombstonedObject represents descriptor of the
+// object that has been covered with tombstone.
+type TombstonedObject struct {
+	addr *addressSDK.Address
+	tomb *addressSDK.Address
+}
+
+// Address returns tombstoned object address.
+func (g TombstonedObject) Address() *addressSDK.Address {
+	return g.addr
+}
+
+// Tombstone returns address of a tombstone that
+// covers object.
+func (g TombstonedObject) Tombstone() *addressSDK.Address {
+	return g.tomb
+}
+
+// TombstonedHandler is a TombstonedObject handling function.
+type TombstonedHandler func(object TombstonedObject) error
+
+// GraveyardIterationPrm groups parameters of the graveyard
+// iteration process.
+type GraveyardIterationPrm struct {
+	h      TombstonedHandler
+	offset *addressSDK.Address
+}
+
+// SetHandler sets a handler that will be called on every
+// TombstonedObject.
+func (g *GraveyardIterationPrm) SetHandler(h TombstonedHandler) *GraveyardIterationPrm {
+	g.h = h
+	return g
+}
+
+// SetOffset sets an offset of the iteration operation.
+// The handler will be applied to the next after the
+// specified offset if any are left.
+//
+// Note: if offset is not found in db, iteration starts
+// from the element that WOULD BE the following after the
+// offset if offset was presented. That means that it is
+// safe to delete offset element and pass if to the
+// iteration once again: iteration would start from the
+// next element.
+//
+// Nil offset means start an integration from the beginning.
+func (g *GraveyardIterationPrm) SetOffset(offset *addressSDK.Address) *GraveyardIterationPrm {
+	g.offset = offset
+	return g
+}
+
 // IterateOverGraveyard iterates over all graves in DB.
 //
 // If h returns ErrInterruptIterator, nil returns immediately.
 // Returns other errors of h directly.
-func (db *DB) IterateOverGraveyard(h Handler) error {
+func (db *DB) IterateOverGraveyard(p *GraveyardIterationPrm) error {
 	return db.boltDB.View(func(tx *bbolt.Tx) error {
-		return db.iterateDeletedObj(tx, grave, h)
+		return db.iterateDeletedObj(tx, graveyardHandler{p.h}, p.offset)
 	})
 }
 
-type deletedType uint8
+type kvHandler interface {
+	handleKV(k, v []byte) error
+}
 
-const (
-	_ deletedType = iota
-	grave
-	withGC
-)
+type gcHandler struct {
+	h GarbageHandler
+}
 
-func (db *DB) iterateDeletedObj(tx *bbolt.Tx, t deletedType, h Handler) error {
+func (g gcHandler) handleKV(k, _ []byte) error {
+	o, err := garbageFromKV(k)
+	if err != nil {
+		return fmt.Errorf("could not parse garbage object: %w", err)
+	}
+
+	return g.h(o)
+}
+
+type graveyardHandler struct {
+	h TombstonedHandler
+}
+
+func (g graveyardHandler) handleKV(k, v []byte) error {
+	o, err := graveFromKV(k, v)
+	if err != nil {
+		return fmt.Errorf("could not parse grave: %w", err)
+	}
+
+	return g.h(o)
+}
+
+func (db *DB) iterateDeletedObj(tx *bbolt.Tx, h kvHandler, offset *addressSDK.Address) error {
 	var bkt *bbolt.Bucket
-	switch t {
-	case grave:
+	switch t := h.(type) {
+	case graveyardHandler:
 		bkt = tx.Bucket(graveyardBucketName)
-	case withGC:
+	case gcHandler:
 		bkt = tx.Bucket(garbageBucketName)
 	default:
-		panic(fmt.Sprintf("metabase: unknown iteration object type: %d", t))
+		panic(fmt.Sprintf("metabase: unknown iteration object hadler: %T", t))
 	}
 
 	if bkt == nil {
 		return nil
 	}
 
-	// iterate over all deleted objects
-	err := bkt.ForEach(func(k, v []byte) error {
-		// parse deleted object
-		delObj, err := deletedObjectFromKV(k, v)
-		if err != nil {
-			return fmt.Errorf("could not parse Grave: %w", err)
+	c := bkt.Cursor()
+	var k, v []byte
+
+	if offset == nil {
+		k, v = c.First()
+	} else {
+		rawAddr := addressKey(offset)
+
+		k, v = c.Seek(rawAddr)
+		if bytes.Equal(k, rawAddr) {
+			// offset was found, move
+			// cursor to the next element
+			k, v = c.Next()
 		}
-
-		// handler object
-		return h(delObj)
-	})
-
-	if errors.Is(err, ErrInterruptIterator) {
-		err = nil
 	}
 
-	return err
+	for ; k != nil; k, v = c.Next() {
+		err := h.handleKV(k, v)
+		if err != nil {
+			if errors.Is(err, ErrInterruptIterator) {
+				return nil
+			}
+
+			return err
+		}
+	}
+
+	return nil
 }
 
-func deletedObjectFromKV(k, _ []byte) (*DeletedObject, error) {
+func garbageFromKV(k []byte) (GarbageObject, error) {
 	addr, err := addressFromKey(k)
 	if err != nil {
-		return nil, fmt.Errorf("could not parse address: %w", err)
+		return GarbageObject{}, fmt.Errorf("could not parse address: %w", err)
 	}
 
-	return &DeletedObject{
+	return GarbageObject{
 		addr: addr,
 	}, nil
 }
+
+func graveFromKV(k, v []byte) (TombstonedObject, error) {
+	target, err := addressFromKey(k)
+	if err != nil {
+		return TombstonedObject{}, fmt.Errorf("could not parse address: %w", err)
+	}
+
+	tomb, err := addressFromKey(v)
+	if err != nil {
+		return TombstonedObject{}, err
+	}
+
+	return TombstonedObject{
+		addr: target,
+		tomb: tomb,
+	}, nil
+}
diff --git a/pkg/local_object_storage/metabase/graveyard_test.go b/pkg/local_object_storage/metabase/graveyard_test.go
index 963d8135e4..6030101e41 100644
--- a/pkg/local_object_storage/metabase/graveyard_test.go
+++ b/pkg/local_object_storage/metabase/graveyard_test.go
@@ -9,10 +9,104 @@ import (
 	"github.com/stretchr/testify/require"
 )
 
+func TestDB_IterateDeletedObjects_EmptyDB(t *testing.T) {
+	db := newDB(t)
+
+	var counter int
+	iterGravePRM := new(meta.GraveyardIterationPrm)
+
+	err := db.IterateOverGraveyard(iterGravePRM.SetHandler(func(garbage meta.TombstonedObject) error {
+		counter++
+		return nil
+	}))
+	require.NoError(t, err)
+	require.Zero(t, counter)
+
+	iterGCPRM := new(meta.GarbageIterationPrm)
+
+	err = db.IterateOverGarbage(iterGCPRM.SetHandler(func(garbage meta.GarbageObject) error {
+		counter++
+		return nil
+	}))
+	require.NoError(t, err)
+	require.Zero(t, counter)
+}
+
+func TestDB_Iterate_OffsetNotFound(t *testing.T) {
+	db := newDB(t)
+
+	obj1 := generateObject(t)
+	obj2 := generateObject(t)
+
+	addr1 := addressSDK.NewAddress()
+	err := addr1.Parse("AUSF6rhReoAdPVKYUZWW9o2LbtTvekn54B3JXi7pdzmn/2daLhLB7yVXbjBaKkckkuvjX22BxRYuSHy9RPxuH9PZS")
+	require.NoError(t, err)
+
+	addr2 := addressSDK.NewAddress()
+	err = addr2.Parse("CwYYr6sFLU1zK6DeBTVd8SReADUoxYobUhSrxgXYxCVn/ANYbnJoQqdjmU5Dhk3LkxYj5E9nJHQFf8LjTEcap9TxM")
+	require.NoError(t, err)
+
+	addr3 := addressSDK.NewAddress()
+	err = addr3.Parse("6ay4GfhR9RgN28d5ufg63toPetkYHGcpcW7G3b7QWSek/ANYbnJoQqdjmU5Dhk3LkxYj5E9nJHQFf8LjTEcap9TxM")
+	require.NoError(t, err)
+
+	obj1.SetContainerID(addr1.ContainerID())
+	obj1.SetID(addr1.ObjectID())
+	obj2.SetContainerID(addr2.ContainerID())
+	obj2.SetID(addr2.ObjectID())
+
+	err = putBig(db, obj1)
+	require.NoError(t, err)
+
+	_, err = db.Inhume(new(meta.InhumePrm).
+		WithAddresses(object.AddressOf(obj1)).
+		WithGCMark(),
+	)
+	require.NoError(t, err)
+
+	var counter int
+
+	iterGCPRM := new(meta.GarbageIterationPrm).
+		SetOffset(object.AddressOf(obj2)).
+		SetHandler(func(garbage meta.GarbageObject) error {
+			require.Equal(t, *garbage.Address(), *addr1)
+			counter++
+
+			return nil
+		})
+
+	err = db.IterateOverGarbage(iterGCPRM.SetHandler(func(garbage meta.GarbageObject) error {
+		require.Equal(t, *garbage.Address(), *addr1)
+		counter++
+
+		return nil
+	}))
+	require.NoError(t, err)
+
+	// the second object would be put after the
+	// first, so it is expected that iteration
+	// will not receive the first object
+	require.Equal(t, 0, counter)
+
+	iterGCPRM.SetOffset(addr3)
+	err = db.IterateOverGarbage(iterGCPRM.SetHandler(func(garbage meta.GarbageObject) error {
+		require.Equal(t, *garbage.Address(), *addr1)
+		counter++
+
+		return nil
+	}))
+	require.NoError(t, err)
+
+	// the third object would be put before the
+	// first, so it is expected that iteration
+	// will receive the first object
+	require.Equal(t, 1, counter)
+}
+
 func TestDB_IterateDeletedObjects(t *testing.T) {
 	db := newDB(t)
 
-	// generate and put 2 objects
+	// generate and put 4 objects
 	obj1 := generateObject(t)
 	obj2 := generateObject(t)
 	obj3 := generateObject(t)
@@ -54,19 +148,25 @@ func TestDB_IterateDeletedObjects(t *testing.T) {
 		buriedTS, buriedGC []*addressSDK.Address
 	)
 
-	err = db.IterateOverGraveyard(func(deletedObject *meta.DeletedObject) error {
-		buriedTS = append(buriedTS, deletedObject.Address())
+	iterGravePRM := new(meta.GraveyardIterationPrm)
+
+	err = db.IterateOverGraveyard(iterGravePRM.SetHandler(func(tomstoned meta.TombstonedObject) error {
+		require.Equal(t, *addrTombstone, *tomstoned.Tombstone())
+
+		buriedTS = append(buriedTS, tomstoned.Address())
 		counterAll++
 
 		return nil
-	})
+	}))
 
-	err = db.IterateOverGarbage(func(deletedObject *meta.DeletedObject) error {
-		buriedGC = append(buriedGC, deletedObject.Address())
+	iterGCPRM := new(meta.GarbageIterationPrm)
+
+	err = db.IterateOverGarbage(iterGCPRM.SetHandler(func(garbage meta.GarbageObject) error {
+		buriedGC = append(buriedGC, garbage.Address())
 		counterAll++
 
 		return nil
-	})
+	}))
 
 	require.NoError(t, err)
 
@@ -86,6 +186,189 @@ func TestDB_IterateDeletedObjects(t *testing.T) {
 	require.True(t, equalAddresses(garbageExpected, buriedGC))
 }
 
+func TestDB_IterateOverGraveyard_Offset(t *testing.T) {
+	db := newDB(t)
+
+	// generate and put 4 objects
+	obj1 := generateObject(t)
+	obj2 := generateObject(t)
+	obj3 := generateObject(t)
+	obj4 := generateObject(t)
+
+	var err error
+
+	err = putBig(db, obj1)
+	require.NoError(t, err)
+
+	err = putBig(db, obj2)
+	require.NoError(t, err)
+
+	err = putBig(db, obj3)
+	require.NoError(t, err)
+
+	err = putBig(db, obj4)
+	require.NoError(t, err)
+
+	inhumePrm := new(meta.InhumePrm)
+
+	// inhume with tombstone
+	addrTombstone := generateAddress()
+
+	_, err = db.Inhume(inhumePrm.
+		WithAddresses(object.AddressOf(obj1), object.AddressOf(obj2), object.AddressOf(obj3), object.AddressOf(obj4)).
+		WithTombstoneAddress(addrTombstone),
+	)
+	require.NoError(t, err)
+
+	expectedGraveyard := []*addressSDK.Address{
+		object.AddressOf(obj1), object.AddressOf(obj2),
+		object.AddressOf(obj3), object.AddressOf(obj4),
+	}
+
+	var (
+		counter            int
+		firstIterationSize = len(expectedGraveyard) / 2
+
+		gotGraveyard []*addressSDK.Address
+	)
+
+	iterGraveyardPrm := new(meta.GraveyardIterationPrm)
+
+	err = db.IterateOverGraveyard(iterGraveyardPrm.SetHandler(func(tombstoned meta.TombstonedObject) error {
+		require.Equal(t, *addrTombstone, *tombstoned.Tombstone())
+
+		gotGraveyard = append(gotGraveyard, tombstoned.Address())
+
+		counter++
+		if counter == firstIterationSize {
+			return meta.ErrInterruptIterator
+		}
+
+		return nil
+	}))
+	require.NoError(t, err)
+	require.Equal(t, firstIterationSize, counter)
+	require.Equal(t, firstIterationSize, len(gotGraveyard))
+
+	// last received address is an offset
+	offset := gotGraveyard[len(gotGraveyard)-1]
+	iterGraveyardPrm.SetOffset(offset)
+
+	err = db.IterateOverGraveyard(iterGraveyardPrm.SetHandler(func(tombstoned meta.TombstonedObject) error {
+		require.Equal(t, *addrTombstone, *tombstoned.Tombstone())
+
+		gotGraveyard = append(gotGraveyard, tombstoned.Address())
+		counter++
+
+		return nil
+	}))
+	require.NoError(t, err)
+	require.Equal(t, len(expectedGraveyard), counter)
+	require.True(t, equalAddresses(gotGraveyard, expectedGraveyard))
+
+	// last received object (last in db) as offset
+	// should lead to no iteration at all
+	offset = gotGraveyard[len(gotGraveyard)-1]
+	iterGraveyardPrm.SetOffset(offset)
+
+	iWasCalled := false
+
+	err = db.IterateOverGraveyard(iterGraveyardPrm.SetHandler(func(tombstoned meta.TombstonedObject) error {
+		iWasCalled = true
+		return nil
+	}))
+	require.NoError(t, err)
+	require.False(t, iWasCalled)
+}
+
+func TestDB_IterateOverGarbage_Offset(t *testing.T) {
+	db := newDB(t)
+
+	// generate and put 4 objects
+	obj1 := generateObject(t)
+	obj2 := generateObject(t)
+	obj3 := generateObject(t)
+	obj4 := generateObject(t)
+
+	var err error
+
+	err = putBig(db, obj1)
+	require.NoError(t, err)
+
+	err = putBig(db, obj2)
+	require.NoError(t, err)
+
+	err = putBig(db, obj3)
+	require.NoError(t, err)
+
+	err = putBig(db, obj4)
+	require.NoError(t, err)
+
+	inhumePrm := new(meta.InhumePrm)
+
+	_, err = db.Inhume(inhumePrm.
+		WithAddresses(object.AddressOf(obj1), object.AddressOf(obj2), object.AddressOf(obj3), object.AddressOf(obj4)).
+		WithGCMark(),
+	)
+	require.NoError(t, err)
+
+	expectedGarbage := []*addressSDK.Address{
+		object.AddressOf(obj1), object.AddressOf(obj2),
+		object.AddressOf(obj3), object.AddressOf(obj4),
+	}
+
+	var (
+		counter            int
+		firstIterationSize = len(expectedGarbage) / 2
+
+		gotGarbage []*addressSDK.Address
+	)
+
+	iterGarbagePrm := new(meta.GarbageIterationPrm)
+
+	err = db.IterateOverGarbage(iterGarbagePrm.SetHandler(func(garbage meta.GarbageObject) error {
+		gotGarbage = append(gotGarbage, garbage.Address())
+
+		counter++
+		if counter == firstIterationSize {
+			return meta.ErrInterruptIterator
+		}
+
+		return nil
+	}))
+	require.NoError(t, err)
+	require.Equal(t, firstIterationSize, counter)
+	require.Equal(t, firstIterationSize, len(gotGarbage))
+
+	// last received address is an offset
+	offset := gotGarbage[len(gotGarbage)-1]
+	iterGarbagePrm.SetOffset(offset)
+
+	err = db.IterateOverGarbage(iterGarbagePrm.SetHandler(func(garbage meta.GarbageObject) error {
+		gotGarbage = append(gotGarbage, garbage.Address())
+		counter++
+
+		return nil
+	}))
+	require.NoError(t, err)
+	require.Equal(t, len(expectedGarbage), counter)
+	require.True(t, equalAddresses(gotGarbage, expectedGarbage))
+
+	// last received object (last in db) as offset
+	// should lead to no iteration at all
+	offset = gotGarbage[len(gotGarbage)-1]
+	iterGarbagePrm.SetOffset(offset)
+
+	iWasCalled := false
+
+	err = db.IterateOverGarbage(iterGarbagePrm.SetHandler(func(garbage meta.GarbageObject) error {
+		iWasCalled = true
+		return nil
+	}))
+	require.NoError(t, err)
+	require.False(t, iWasCalled)
+}
+
 func equalAddresses(aa1 []*addressSDK.Address, aa2 []*addressSDK.Address) bool {
 	if len(aa1) != len(aa2) {
 		return false
diff --git a/pkg/local_object_storage/shard/gc.go b/pkg/local_object_storage/shard/gc.go
index 22641b415a..eeb6ec8c61 100644
--- a/pkg/local_object_storage/shard/gc.go
+++ b/pkg/local_object_storage/shard/gc.go
@@ -176,9 +176,11 @@ func (s *Shard) removeGarbage() {
 
 	buf := make([]*addressSDK.Address, 0, s.rmBatchSize)
 
+	iterPrm := new(meta.GarbageIterationPrm)
+
 	// iterate over metabase's objects with GC mark
 	// (no more than s.rmBatchSize objects)
-	err := s.metaBase.IterateOverGarbage(func(g *meta.DeletedObject) error {
+	err := s.metaBase.IterateOverGarbage(iterPrm.SetHandler(func(g meta.GarbageObject) error {
 		buf = append(buf, g.Address())
 
 		if len(buf) == s.rmBatchSize {
@@ -186,7 +188,7 @@ func (s *Shard) removeGarbage() {
 		}
 
 		return nil
-	})
+	}))
 	if err != nil {
 		s.log.Warn("iterator over metabase graveyard failed",
 			zap.String("error", err.Error()),