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HMRC internal manual

Customs Special Procedures Manual

Co-storage: overview

The law allows that 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 Union goods and of non-Union goods being processed under Inward Processing (IP). Without the goods being subject to the requirements of the customs warehouse procedures.

952/2013 Article 237.3