{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-44",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-44.json",
  "legislation": "uksi/2018/1249",
  "legislation_title": "The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Record keeping",
  "text": "(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—\n(a) subject to relevant non-transit Part 1 procedure; or\n(b) in a free zone.\n(2) The specified persons are—\n(a) any person authorised to carry out an activity specified in regulation 3(2);\n(b) any holder of a procedure; ...\n(c) any person handling, storing, producing, manufacturing, or applying a process to—\n(i) goods released to a relevant non-transit Part 1 procedure; or\n(ii) goods in a free zone;\n(d) responsible authorities; and\n(e) any person selling or purchasing goods in a free zone in the course of a business.\n(3) 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(4) A notice published under paragraph (3)—\n(a) may—\n(i) specify that the records must be updated within a specified period after the occurrence of a specified event; ...\n(ii) make different provision for different cases; and\n(iii) specify that records must be kept, preserved or updated by way of making an entry in a system maintained by a responsible authority.\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 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/2018/1249/regulation/44",
    "retrieved_at": "2026-10-28T22:51:34.078914+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."
}