SPE15560 - Co-storage: granting the authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The letter to the warehouse keeper granting the authorisation for co-storage must contain full details of the co-storage arrangements plus any additional conditions, such as the need to enter the goods in the stock record and any additional identification requirements. You should ensure that the application/authorisation letters are attached to the trader’s customs warehouse authorisation letter for retention in the trader’s folder.

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.