{
  "url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019/regulation-3",
  "json_url": "https://openlegislation.uk/customs-records-eu-exit-regulations-2019/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Records to be kept and preserved",
  "text": "(1) Where 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.\n(2) HMRC must publish a notice specifying—\n(a) the records to be kept and preserved under paragraph (1);\n(b) the form in which they are to be kept; and\n(c) the period for which they must be kept and preserved.\n(3) A notice published under paragraph (2) may make different provision for different cases.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/113/regulation/3",
    "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."
}