Article 80U.K.Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)
For goods placed under a special procedure other than transit or for goods which are in temporary storage, the time-limit referred to in Article 87(2) of the Code shall be seven months from the expiry of any of the following periods:
(a)
the prescribed period for discharge of the special procedure;
(b)
the prescribed period for ending the customs supervision of end-use goods;
(c)
the prescribed period for ending the temporary storage;
(d)
the prescribed period for ending the movement of goods placed under the warehousing procedure between different places in the customs territory of the Union where the procedure was not discharged.