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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Customs Decisions in relation to authorisations and approvals: Time limit for taking a decision

Apart from the types of applications listed below, Article 22(3) of the Code states that customs authorities must notify an applicant of their decision within a time limit of 120 days from acceptance of the application (as defined in section CAA02020).

This means that the customs authorities must complete all the activities relating to the processing of an application, including compliance checks, premises visits, IT testing and issue their decision within these time limits.

Under certain conditions these time limits may be extended. Please refer to sections CAA02060 and CAA02070 for further details.

In cases where the customs authorities conduct investigations that may lead to the detection of an infringement the time limit to take the decision shall be extended by the time necessary to complete those investigations.  Extensions for investigation purposes shall not exceed nine months.  The applicant should be notified of the extension unless it would jeopardise the ongoing investigation.

Decisions on authorisations for:

·        Inward Processing

·        Outward Processing

·        Temporary Admission

·        End-use procedure or

·        Authorised Banana Weigher

shall be taken within a time limit of 30 days.

 

Decisions on authorisations for:

·        a customs warehouse

shall be taken within a time limit of 60 days.

If the application requires an examination of the economic conditions (‘the economic test’) the time limits as referred to above shall be extended for a maximum of one year from the date on which the file was transmitted to the Commission.