SPE15535 - Co-storage: overview

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The law allows that where there is a proven economic need and customs supervision of the warehouse is not adversely affected, the premises of a customs warehouse may also be used for the storage of UK and of non-UK goods being processed under Inward Processing (IP). Without the goods being subject to the requirements of the customs warehouse procedures.

Para. 15(4) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

(952/2013 Article 237.3 for NI)

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.