Regulation 10 Period for which an authorisation is to have effectC1
Subject to paragraph (2), the period for which an authorisation to carry out an activity specified in regulation 3(2)(b)F1(i) to (iv) is to have effect must not be longer than—
in the case of activities relating to sensitive goods, three years beginning with the date from which the authorisation is to have effect; or
in all other cases, five years beginning with the date from which the authorisation is to have effect.
In the case of authorisation to declare goods for a temporary admission procedure, the period for which an authorisation is to have effect may be longer than the period specified in paragraph (1)(a) or (b) where—
the applicant provides evidence that the proposed use of the goods in the UK while subject to the temporary admission procedure requires the authorisation to have effect for a longer period; and
in the opinion of an HMRC officer a longer period is justified.
Annotations
Textual amendments
- F1
Words in reg. 10(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(5)
Modifications
- C1
Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.