# The Customs (Transitional Arrangements) (EU Exit) Regulations 2020, Regulation 2: Amendment of the Customs Traders (Accounts and Records) Regulations 1995

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

(1) The Customs Traders (Accounts and Records) Regulations 1995 are amended as follows.
(2) In regulation 4 (specific records in the case of certain traders)—
(a) 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.”;
(b) in paragraph (2) after “paragraph”, in the first place it occurs, insert “ (A1), ”;
(c) in paragraph (4) at the end insert—
““transitional simplified Customs declaration” has the meaning given by regulation 14 of the import duty regulations.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1088/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-transitional-arrangements-eu-exit-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.