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Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on GOV.UK from HMRC.

»Ê¹ÚÌåÓýapp 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.

»Ê¹ÚÌåÓýappre 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.