SPE15545 - Co-storage: record keeping

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Where co-storage is approved, goods not under the customs warehouse arrangements will not normally be required to be entered into the stock records. However, if from an assurance aspect, it is deemed necessary for the goods to be entered in the stock records, the authorisation holder can be directed to do so.

Para. 44 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

(2015/2446 Article 178 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.