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HMRC internal manual

Customs Special Procedures Manual

Co-storage: granting the authorisation

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.