Customs Marriage Relief for Transfer of Residence to the UK

Hi,

Trying to help my son and daughter-in-law.

My daughter-in-law is Russian (currently lives in Russia) and they were married last October. My son is a UK citizen.

The visa has not yet been applied for as there is a massive amount of preparation needed for that. Probably going to be some time in February. We have an excellent solicitor on the case with this. Given it will likely take 2 or 3 months for the visa application to be processed by the Home Office, it is probably going to be May before my daughter-in-law can move to the UK

We are now turning our thoughts to customs relief when she enters the UK, as there is something known as Marriage Relief for Transfer of Residence to the UK.

See: gov.uk info here

Firstly, the exemption is normally only applicable up to 4 months after the wedding, but that deadline will inevitably be exceeded. They do state that they may waive that rule if it is due to circumstances beyond my daughter-in-law's control, but I'm concerned they they may not appreciate just how much time and effort is involved before a visa application can even be submitted.

Secondly, in the form (linked to above), it says:

If you’re coming to the UK to get married, or you’re coming after you marry, you do not need to complete form ToR1. You should enter the goods to one of the following CPCs:

(CPC = customs procedure code) But how do you actually "enter the goods to a CPC"? I can't see what the mechanism is. How must she actually make the application. The advice explicitly says to not do it via form ToR1.

I also don't know how to claim a time extension? Would this simply be via a separate covering letter?

As I understand it an application for exemption has to be made, and then a URN (unique reference number) is issued if the exemption is granted. What does my daughter-in-law then do with that URN? Does she have to send it off somewhere? Or does she simply present it to customs on entry to the country?

Thanks in advance.