SPE15550 - Co-storage: identification of goods

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UK goods and goods under Inward Processing (IP) must be clearly identifiable from goods under the customs warehousing arrangements. The warehouse keeper must be able to identify both physically and in the records the goods under the respective customs procedures and the UK goods. If necessary, you can require the authorisation holder to mark or label such goods to ensure that goods of different status can be readily identified.

Para. 44 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

2015/2446 Article 178

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.