37.—(1) An approval notification issued in relation to an authorisation to declare goods for a temporary admission procedure must specify—
(a)the type of goods that may be imported;
(b)the period, for the purposes of paragraph 15(b) of Schedule 2 to the Act, during which particular goods are to be used before they are exported from the United Kingdom in accordance with the applicable export provisions.
(2) Subject to paragraphs (3) and (4), the period specified under paragraph (1)(b) must not be longer than 24 months beginning with the date the goods are declared for the procedure.
(3) The period referred to in paragraph (2) may be longer than 24 months, or the authorisation may be amended on application by the authorised person to extend the period specified beyond 24 months, if an HMRC officer is satisfied that—
(a)the use for which the goods are imported cannot be achieved within 24 months; and
(b)a longer period is justified.
(4) An extension to the period referred to in paragraph (2) must not be granted with the effect that the total period granted is longer than 10 years beginning with the date the goods are declared for the procedure unless an HMRC officer is satisfied that there are abnormal and unforeseeable circumstances beyond the holder of the procedure’s control justifying such an extension.
(5) When determining, for the purposes of this regulation, the period during which goods declared for a temporary admission procedure have been used—
(a)any period during which the goods were subject to another special Customs procedure is to be disregarded; and
(b)account is to be taken of any period during which, where relevant, each of the following conditions is met—
(i)the goods were subject a temporary admission procedure as a result of a subsequent declaration made by the holder of the procedure; and
(ii)where the goods fell within a description given in a section of the temporary admission document, the goods continue to fall within the same section.