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HMRC internal manual

Customs Special Procedures Manual

General relief conditions: period to assign the goods to the prescribed End-use

This is the time needed to import, process, and put the goods to the prescribed End-use.

Applications for an extension of time to complete End-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 End-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.