SQF 2.3.1, Product for storage and distribution

Hi to everyone, 

I am working on creating SOP'S before our desk audit and I need so much help to understand this. our SQF food safety code falls under storage and distribution. I need help with understanding product for storage and distribution 2.3.1. we are a low risk and only store away products and are considered a freezer. we do not do production of any type or pack. Can someone please explain to me what can I do or an example .

Is the entire building a freezer - does product arrive in a frozen state, or does your company freeze and hold product for distribution.  ?  Do you act a pass-thru only, as in pallet of product in and the same pallet out - or do you ship partials?  

the entire buidling is a freezer, its 75% FROZEN and the rest some times comes in a cold temp but not considered frozen and we charge extra fee for freezing the product. we receive product on a pallet and depending the client we can send the whole pallet just how it came in or we can dispatch partials per clients request. we receive everything in boxes . we never open boxes. the pallet can have 90 and the client may request us to dispatch only ten (example).