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Regulation 44 Record keepingC1I1

F1(1)

The persons specified in paragraph (2) must keep and preserve such records in such form and for such period as is specified in a notice published by HMRC in respect of goods that are—

(a)

subject to relevant non-transit Part 1 procedure; or

(b)

in a free zone.

(2)

The specified persons are—

(a)

any person authorised to carry out an activity specified in regulation 3(2);

(b)

any holder of a procedure; F2...

F3(c)

any person handling, storing, producing, manufacturing, or applying a process to—

(i)

goods released to a relevant non-transit Part 1 procedure; or

(ii)

goods in a free zone;

F4(d)

responsible authorities; and

(e)

any person selling or purchasing goods in a free zone in the course of a business.

(3)

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.

(4)

A notice published under paragraph (3)—

(a)

may—

(i)

specify that the records must be updated within a specified period after the occurrence of a specified event; F5...

(ii)

make different provision for different cases; and

F6(iii)

specify that records must be kept, preserved or updated by way of making an entry in a system maintained by a responsible authority.

F7(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Reg. 44(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(a)

F2

Word in reg. 44(2) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(i)

F3

Reg. 44(2)(c) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(ii)

F4

Reg. 44(2)(d)(e) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(iii)

F5

Word in reg. 44(4)(a) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(i)

F6

Reg. 44(4)(a)(iii) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(ii)

F7

Reg. 44(4)(b) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(iii)

Modifications

C1

Pt. 5 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 44 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.