# The Customs (Records) (EU Exit) Regulations 2019, Regulation 3: Records to be kept and preserved

Extent: E+W+S+N.I.

(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2019/113/regulation/3 (the official version)
Page: https://openlegislation.uk/customs-records-eu-exit-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.