Regulation 2 Amendment of the Customs Traders (Accounts and Records) Regulations 1995I1I2

before paragraph (1) insert—

“(A1)

Subject to paragraph (2), a customs trader who imports goods in relation to which regulation 29C(2) of the import duty regulations imposes a requirement to ensure a transitional supplementary Customs declaration is made must keep and preserve a copy of every such transitional supplementary Customs declaration made by him or on his behalf and a copy of every transitional simplified Customs declaration so made.”;

in paragraph (2) after “paragraph”, in the first place it occurs, insert “ (A1), ”;

in paragraph (4) at the end insert—

““transitional simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations.”.