# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16S: Record keeping

Extent: E+W+S+N.I.

(1) The claimant and undertaking lead must keep and preserve such records in respect of any claim for relief made under this Chapter, and in such form and for such period, as specified in a notice published by HMRC.
(2) Where the claim for relief is made by a relief agent on behalf of a principal—
(a) the reference to “the claimant” in paragraph (1) is to the principal; and
(b) the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.
(3) HMRC must publish a notice specifying—
(a) the records to be kept and preserved under paragraph (1);
(b) the form in which they are to be kept; and
(c) the period for which they must be kept and preserved.

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16S (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16S
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.