HMRC has published a list of codes that traders must use in Data Element 5/23 of the Customs Declaration Service to specify where goods will be held and examined at internal temporary storage facilities. The codes, contained in Appendix 16D guidance, enable customs to track the location of goods during temporary storage before onward processing. This applies to all traders using the Customs Declaration Service who store goods at designated internal facilities.
Source: HMRC (GOV.UK) – Read the original