# The Customs Traders (Accounts and Records) Regulations 1995, Regulation 3: Customs trader’s records to be kept and preserved

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

A customs trader who receives, prepares, maintains or issues a record consisting of an item described in Schedule 1 relating to a business within the meaning of section 20(3)(b) of the Act shall—
(a) in the case of a received record, keep and preserve it;
(b) in the case of an issued record, keep and preserve a copy of it; and
(c) in the case of a record that is prepared or maintained and which has not been received or which is not issued, preserve it.

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Source: https://www.legislation.gov.uk/uksi/1995/1203/regulation/3 (the official version)
Page: https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.