{
  "url": "https://openlegislation.uk/import-duties-end-use-goods-regulations-1977/regulation-5",
  "json_url": "https://openlegislation.uk/import-duties-end-use-goods-regulations-1977/regulation-5.json",
  "legislation": "uksi/1977/2042",
  "legislation_title": "The Import Duties (End-Use Goods) Regulations 1977",
  "legislation_url": "https://openlegislation.uk/import-duties-end-use-goods-regulations-1977",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "(1) An authorised person shall keep records containing particulars of—\n(a) importation,\n(b) receipt,\n(c) disposal, and\n(d) use\nby him of end-use goods, and provide such other information as the Commissioners may require to check the use to which end-use goods have been put.\n(2) The records required by paragraph (1) hereof to be kept by an authorised person shall be—\n(a) produced for inspection by the proper officer at any reasonable time, and\n(b) preserved for a period of one year from the date on which the end-use goods to which they refer were either put to the prescribed use or transferred to another person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1977/2042/regulation/5",
    "retrieved_at": "2026-10-29T19:43:48.408773+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}