Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
, see all updates

Applying for Customs Authorisations and Approvals: Applying for Storage

Applications for Storage should be made using form SP2.

This form may be found on GOV .UK here: SP2

Guidance notes on the completion of this form may be found on the form SP2, accessed at «web link or postal/email address».

The application form should be completed using the iform and posted along with the supplementary information details below to the Authorisations and Returns team (address below):

The following supplementary information is required:

·        Details of the guarantee or intention to use individual guarantees

·        Goods to be placed under the procedure,

·        Economic need,

·        Details of additional sites (if not entered on the I form),

·        Plan of the designated warehouse(s) and

·        Details of other approvals held such as SDP


This paperwork should be marked for the attention of: Authorisations and Returns Team, Storage the following address:

Leeds Authorisations and Returns Team

Peter Bennett House

Lawnswood Business Park

Redvers Close


LS16 6RQ


Or sent direct to your Client Relationship Manager if you are under Large Business control.