# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 13: Storage of information relating to decisions(Article 23(5) of the Code)

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

The Commissioners for Her Majesty's Revenue and Customs shall retain all data and supporting information which was relied upon when taking a decision for at least 3 years after the end date of its validity.

---
Source: https://www.legislation.gov.uk/eur/2015/2447/article/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.