SPE15390 - Temporary removals: period of removal

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The maximum period that goods can be temporarily removed from the customs warehouse is three months. However, where the circumstances can be justified, this period can be extended.

There is no upper time limit for this extension but it is expected that additional periods in excess of a two-month extension will be exceptional.

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.