SPE15565 - Co-storage: refusal of an application for co-storage

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You should always ensure that there are sound and defendable reasons for any rejection of an application for authorisation for co-storage, as all such decisions can be the subject of an appeal. The reason for the rejection must be laid out in sufficient detail as to leave the applicant in no doubt of the precise reason(s) for the rejection.

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.