Regulation 5 Requirements to keep recordsI1
United Kingdom Not yet in force
A person who imports a CBAM good in the course of a business must keep a record evidencing the following for that good—
(a)
the 8 digit commodity codef1 and description for the good;
(b)
the date the good was imported into the United Kingdom;
(c)
the value of the good;
(d)
the weight of the good.
Annotations
Commencement
- I1
Reg. 5 in force at 1.1.2027, see reg. 1(2)
Footnotes
- f1
-
“Commodity code” has the meaning given by paragraph 2(1) of Schedule 16 to FA 2026.