How Long Does a Buyer Have to Report Item Not Received?

We just received an angry message from a buyer saying that she never received her items that were mailed out on Friday 31st October.

That's nearly 2-months ago. 54-days to be exact.

 

How long can it take to realise you never received something you bought?

 

The items have been mailed by large letter so no tracking of course.

 

Under these new ebay rules does the 180-day MBG extend to INR as well as SNAD?