# The Import Duties (End-Use Goods) Regulations 1977, Regulation 24


(1) An importer or processor of beef shall keep records containing particulars of—
(a) importation,
(b) receipt, and
(c) processing
by him thereof, and shall provide such other information as may be necessary to prove that the beef has been processed into the prescribed product within the period prescribed by the said EEC Regulation.
(2) The records required by paragraph (1) hereof to be kept by an importer or processor of beef shall—
(a) be produced for inspection by the proper officer at any reasonable time, and
(b) be preserved for a period of one year from the date on which the beef to which they relate was either processed into the prescribed product or transferred to another person.

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Source: https://www.legislation.gov.uk/uksi/1977/2042/regulation/24 (the official version)
Page: https://openlegislation.uk/import-duties-end-use-goods-regulations-1977/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.