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Contents

Official guidance

Customs Special Procedures Manual

SPE15530 · Co-storage

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SPE15535 · Overview
SPE15540 · Aims of co-storage
SPE15545 · Record keeping
SPE15550 · Identification of goods
SPE15555 · Application for co-storage
SPE15560 · Granting the authorisation
SPE15565 · Refusal of an application for co-storage

Co-storage: contents
Co-storage: overview

SPE15535 | Co-storage: overview

From HM Revenue & Customs · Customs Special Procedures Manual

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