# The Raw Tobacco (Approval Scheme) Regulations 2016, 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).

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Source: https://www.legislation.gov.uk/uksi/2016/1172/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/raw-tobacco-approval-scheme-regulations-2016/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.