Co-storage
How to use a customs warehouse to store goods which are outside the customs warehouse procedure.
Co-storage is intended to allow the warehousekeeper to fully utilise all the available space in the warehouse or defined location by allowing them to store goods outside of the customs warehouse arrangements.
Where there is a proven economic need and customs supervision of the warehouse is not adversely affected, the premises of a customs warehouse may also be used for the storage of domestic goods and of non-UK goods without the goods being subject to the requirements of the customs warehouse procedures.
Where co-storage is approved, goods not under the customs warehousing arrangements will not normally be required to be entered into the stock records. However, if from an assurance aspect, it is deemed necessary for the goods to be entered in the stock records, the warehousekeeper can be directed to do so.
Domestic goods must be clearly identifiable from goods under the customs warehousing arrangements. The warehousekeeper must be able to identify both physically and in the records the goods under the respective customs procedures and the domestic goods. If necessary, HMRC can require the warehousekeeper to mark or label such goods to make sure that goods of different customs status can be readily identified.
Where goods under the customs warehousing arrangements are placed together with other goods and there is total destruction or irretrievable loss, evidence may be accepted from the warehousekeeper of the actual quantity of the goods under the arrangements that were destroyed or lost.
Where it is not possible to produce such evidence, the amount of goods that have been lost or destroyed shall be established by reference to the proportion of goods of that type under the customs warehousing arrangements at the time the loss or destruction occurred.