HMRC has published a reference list of location codes for Data Element 5/23 in the Customs Declaration Service, enabling traders to specify examination locations for goods held under Authorised Consignee Temporary Storage arrangements. The codes are contained in Appendix 16N and allow consignees to designate where their stored goods may be inspected by customs authorities. This guidance applies to operators using the CDS system for ACTS declarations.
Source: HMRC (GOV.UK) – Read the original