SPE15540 - Co-storage: aims of co-storage

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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.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.