# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 16Z10: Record keeping


(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.
(2) Where the claim for repayment or remission is made by a repayment and remission agent on behalf of a principal—
(a) the reference in paragraph (1) to the claimant is to be read as referring 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 the matters referred to in paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/16Z10 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-16Z10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.