SPE04100 - Applying for an authorisation for a Special Procedure: extensions to time limits

Note:听This manual is under review听and is likely to be withdrawn. If there is anything within this manual you use regularly, please email听hmrcmanualsteam@hmrc.gov.uk听to let us know. Please check the other听guidance available on 伊人直播 from HMRC.

It is possible in certain circumstances to extend the time period for the assessment of an application for authorisation.听

Note:听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.