{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16Z10",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16Z10.json",
  "legislation": "uksi/2020/1605",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/16Z10",
  "kind": "regulation",
  "number": "16Z10",
  "heading": "Record keeping",
  "text": "(1) The claimant must keep and preserve such records in respect of any claim for repayment or remission in such form and for such period as specified in a notice published by HMRC.\n(2) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal—\n(a) the reference in paragraph (1) to the claimant is to be read as referring to the principal; and\n(b) the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.\n(3) HMRC must publish a notice specifying the matters referred to in paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 6 inserted (30.6.2023) by The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/618), regs. 1, 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/16Z10",
    "retrieved_at": "2026-10-28T22:19:29.879671+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}