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HMRC internal manual

Customs Special Procedures Manual

Co-storage: aims of co-storage

Co-storage is intended to allow the warehouse keeper 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. The over-riding factor to be considered is whether or not co-storage will make assurance of the warehousing arrangements more difficult for both the warehouse keeper and customs. If you have any doubts regarding assurance, co-storage should not be approved.