{
  "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995",
  "json_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995.json",
  "id": "uksi/1995/1203",
  "title": "The Customs Traders (Accounts and Records) Regulations 1995",
  "short_title": "Customs Traders (Accounts and Records) 1995",
  "long_title": "These Regulations require customs traders to keep and preserve records containing information about their businesses and about their dealings in customs goods as defined in section 20(3)(a) of the Finance Act 1994. Compliance with these Regulations will assist HM Customs and Excise, when carrying out periodic audits of a customs trader’s business, to check the accuracy of customs declarations and protect the revenues derived from customs duties.",
  "citation": "S.I. 1995/1203",
  "type": "uksi",
  "year": "1995",
  "number": "1203",
  "version": "current",
  "date": "1995-05-02",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and Commencement",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Customs trader’s records to be kept and preserved",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Specific records in the case of certain traders",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Records specified in public notices",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Records relating to customs declarations",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Form of records",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Time of recording",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Period of preservation of records",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "RECEIVED, PREPARED, MAINTAINED OR ISSUED ITEMS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/1n1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-1n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2n1",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-2n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3n1",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-3n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4n1",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-4n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/5n1",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-5n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/6n1",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-6n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/7n1",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-7n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1n2",
      "kind": "paragraph",
      "number": "1",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-1n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2n2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-2n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3n2",
      "kind": "paragraph",
      "number": "3",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-3n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4n2",
      "kind": "paragraph",
      "number": "4",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-4n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/5n2",
      "kind": "paragraph",
      "number": "5",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-5n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/6n2",
      "kind": "paragraph",
      "number": "6",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-6n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/7n2",
      "kind": "paragraph",
      "number": "7",
      "heading": "Notes of interpretation",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-7n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-2/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-2/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-2/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-2/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-2/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/9",
      "title": "Finance Act 1994",
      "url": "https://openlegislation.uk/finance-act-1994",
      "provisions": [
        "section/21"
      ]
    }
  ],
  "changes_made_to": 17,
  "changes_made_to_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1203",
    "retrieved_at": "2026-10-29T13:10:09.517238+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."
}