OpenLegislation

Regulation 3 Records to be kept and preservedI1I2

United Kingdom

(1)

F1Where regulation 4 does not apply, a person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form, and for such period, as specified in a notice published by HMRC.

(2)

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.

(3)

A notice published under paragraph (2) may make different provision for different cases.

Annotations

Textual amendments

F1

Words in reg. 3(1) inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439), regs. 1(4), 7(3)

Commencement

I1

Reg. 3 not in force at made date, see reg. 1

I2

Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.