# The Revenue Traders (Accounts and Records) Regulations 1992, Paragraph 4


A record relating to an importation or to an exportation.

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Source: https://www.legislation.gov.uk/uksi/1992/3150/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.