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HMRC internal manual

Customs Special Procedures Manual

Co-storage: application for co-storage

In general a request for authorisation for co-storage will be made at the time of application on the SP2 by completion of box 22. 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.