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HMRC internal manual

Customs Special Procedures Manual

Temporary removals: failure to return the goods within the approved time limit

If the goods are not returned to the customs warehouse within the approved time limit, a customs debt is incurred.

952/2013 Article 79 (2) (b)

However, no customs debt will be considered to have been incurred provided the goods are returned within a period that would have been allowed had a request for extension been submitted, and:

  • there was no attempt to unlawfully remove the goods from customs supervision
  • there was no obvious negligence on the part of the person concerned, and
  • the formalities required to regularise the situation in respect of the goods can be carried out.