{
  "url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019/note",
  "json_url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019/note.json",
  "legislation": "uksi/2019/113",
  "legislation_title": "The Customs (Records) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made by the Treasury and make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.\nRegulation 3 imposes a duty on a person who is subject to a Customs obligation (as defined in regulation 2) to keep and preserve records specified in a notice published by HMRC. The notice must set out the form in which such records are to be kept and the period for which they must be kept and preserved.\nRegulation 4 makes transitional and saving provision in relation to an obligation to keep documents and information under EU legislation which ceases to have effect as a result of paragraph 1(1) of Schedule 7 to the Act.\nThis instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/113/note",
    "retrieved_at": "2026-10-28T22:48:37.632999+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."
}