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HMRC internal manual

Customs Special Procedures Manual

Authorising a Special Procedure: time periods for the validity of authorisations

Period of validity of an authorisation

Except for justified reasons, the period of validity of an authorisation shall not exceed five years from the date the authorisation for the following categories of special procedures takes effect:

  • specific use
  • processing.

The period of validity shall not exceed three years where goods are covered by Annex 71-02.

A validity period of three/five years should not be considered standard. Economic operators must justify the period of validity requested for each authorisation.

The period of validity is not the same as the period for discharge.


Authorisations for customs warehouses are not time limited.

Exceptionally a Temporary Admission authorisation may be granted for a period up to 10 years subject to suitable evidence being provided that the goods are to be used for 10 years.

UCC A22.5

DA A173 - outlines the time periods for the validity of authorisations