Request for extension of exportation time limit for goods under Standard Exchange System with prior importation
Information on the request for extension of exportation time limit for goods under Standard Exchange System with prior importation.
The time limit set for exportation, or other disposal, of the goods being re-placed should be two months. This time limit may be extended provided the person can give a reason that is satisfactory to HMRC for requiring the extension. The person makes an application to HMRC for an extension and if the agreed period of the use is exceeded, a debt is incurred.