Paragraph 1
(1)
The following are the records referred to in regulation 21, namely all—
(a)
records relating to the import or export of exempt tobacco;
(b)
records relating to the ordering or delivery of exempt tobacco;
(c)
invoices and receipts relating to exempt tobacco.
(2)
In this paragraph, “exempt tobacco” means any raw tobacco in relation to which a person is an exempt person by virtue of regulation 18 (stalks and stems) or 20 (snuff products).