# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 44: Record keeping


(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; ...
(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;
(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; ...
(ii) make different provision for different cases; and
(iii) specify that records must be kept, preserved or updated by way of making an entry in a system maintained by a responsible authority.
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/44 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.