Regulation 6 Records relating to customs declarations

United Kingdom

(1)

Where any record (including a copy of a record) is kept or preserved by a customs trader under a duty imposed by or under these Regulations and that record relates to a customs declaration made by him or on his behalf, it shall be so kept or preserved as to be readily apparent that it does relate to that particular declaration.

F1(2)

In this regulation “customs declaration” means—

(a)

a declaration of goods for a Customs procedure for the purposes of section 3(1) of the Taxation (Cross-border Trade) Act 2018;

(b)

an outward processing declaration; or

(c)

an export declaration within the meaning given in regulation 2 of the export duty regulations.

Annotations

Textual amendments

F1: Reg. 6(2) substituted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 4(4); 2020 c. 1, Sch. 5 para. 1(1)