SPE15555 - Co-storage: application for co-storage
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
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In general a request for authorisation for co-storage will be made at the time of application on the SP2. The authorisation will then form an integral part of the authorisation letter.
If a warehouse keeper requires co-storage after a customs warehouse authorisation has already been granted an application must be made in writing to the supervising office. The application must include details of the goods to be stored including a full description, the status of the goods and how the goods can be identified.
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.