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HMRC internal manual

Customs Special Procedures Manual

Receipt into customs warehouse: unreasonable or unexplained time delays in arrival

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.