SPE15135 - Receipt into customs warehouse: unreasonable or unexplained time delays in arrival
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Where there are unreasonable or unexplained time delays (see SPE15130) between the frontier declaration being made and the goods arriving at their destination, a full explanation should be obtained from the depositor. Where the explanation is unsatisfactory or the delays are repeated, a warning letter should be issued informing the depositor that future unexplained delays will result in the guarantee being called on or the removal of the guarantee waiver if there is one in place.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.