SPE16060 - General relief conditions: period to assign the goods to the prescribed Authorised Use

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This is the time needed to import, process, and put the goods to the prescribed Authorised Use.

Applications for an extension of time to complete Authorised Use are to be considered favourably where circumstances beyond the trader’s control are involved.

However, you should be satisfied that there is an intention to put the goods to the prescribed Authorised Use and the trader is not merely trying to defer full payment of duty on diversion.

Requests from users and distributors of hydrocarbon oils must be dealt with in accordance with SPE16535. If the length of time required and the revenue risk involved are considered disproportionate, you should also consider whether security is required.

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.