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HMRC internal manual

Customs Authorisation and Approval

Customs Decisions in relation to authorisations and approvals: Further time required by the customs authorities

Where the customs authorities are unable to comply with the time limit for taking a decision they shall inform the applicant before the expiry of that time limit (for example before the expiry of the 120 days for taking the decision).  The reason for the delay must be stated together with an indication of the further period of time considered necessary to reach a decision.

This additional period of time cannot exceed 30 days.

Failure to take a decision within the time limit will result in an adverse decision being deemed and requiring a Right To Be Heard letter to be issued.  Sections CAA02100 and CAA02120 refer.

A copy of the letter informing the applicant of the delay must be attached to the original application and retained within the economic operator’s file.