SPE16740 - Completion of Authorised Use and discharging liability: request for extension to the period to assign the goods to the prescribed Authorised Use
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Traders should apply in writing for an extension. The period may be extended and be extended retrospectively, provided that the authorisation holder has adequate records to prove assignment to the prescribed Authorised Use and the proper conduct of operations is assured. You should be satisfied that there is an intention to put the goods to the prescribed Authorised Use, and the authorisation holder is not merely trying to defer payment of full rate of duty.
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.