SPE15395 - Temporary removals: failure to return the goods within the approved time limit

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

Para. 4(6) TCTA
952/2013 Article 79 (2) (b) for NI

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 to thier supervising office, 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.

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.