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HMRC internal manual

Customs Special Procedures Manual

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

It is possible in certain circumstances to extend the time period for the assessment of an application for authorisation. Further information can be found in the CAA sections below.

Please refer to sections:

Consultation between Customs Authorities/CAA02060

Request from applicant for extension to meet criteria/CAA02070

Customs authorities require further time/CAA02080

for further details.