S. 75A restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

Words in s. 75A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 7.

S. 75A(6)(a) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

S. 75A(6)(b) repealed (14.4.2000) by 1999 c. 23, s. 67, Sch. 6 (with Sch. 7 para. 5(2)); S.I. 2000/1034, art. 2(c), Sch.

Words in s. 75(6)(d) substituted (6.9.1999) by S.I. 1997/2983 (N.I. 21), art. 13(1), Sch. 1 para. 3; S.R. 1999/339, art. 2

http://www.legislation.gov.uk/ukpga/1979/2/section/75A/2011-02-17Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2011-02-17Part VII Customs and Excise Control: Supplementary Provisions Keeping and preservation of records
75A Records relating to importation and exportation.1

Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act shall keep such records as the Commissioners may require.

2

The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.

3

The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

4

The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

5

The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.

6

A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—

a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988..

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<note class="commentary C" eId="c14774811">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75A">S. 75A</ref>
restricted (3.5.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/a">s. 20(5)(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14774821">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75A/1">s. 75A(1)</ref>
substituted (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/7">Sch. 1 para. 7</ref>
.
</p>
</note>
<note class="commentary F" eId="c14774831">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75A/6/a">S. 75A(6)(a)</ref>
repealed (31.1.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/38">1995 c. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/15/2">s. 15(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/38/schedule/2">Sch. 2</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/1/3">ss. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/6/4/5">6(4)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/14">14</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1996/3217">S.I. 1996/3217</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1996/3217/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14774841">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75A/6/b">S. 75A(6)(b)</ref>
repealed (14.4.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/23">1999 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/23/section/67">s. 67</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/23/schedule/6">Sch. 6</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/23/schedule/7/paragraph/5/2">Sch. 7 para. 5(2)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2000/1034">S.I. 2000/1034</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2000/1034/article/2/c">art. 2(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2000/1034/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="c14774861">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75/6/d">s. 75(6)(d)</ref>
substituted (6.9.1999) by
<ref href="http://www.legislation.gov.uk/id/nisi/1997/2983">S.I. 1997/2983 (N.I. 21)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1997/2983/article/13/1">art. 13(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1997/2983/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1999/339">S.R. 1999/339</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1999/339/article/2">art. 2</ref>
</p>
</note>
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<num>Part VII</num>
<heading> Customs and Excise Control: Supplementary Provisions</heading>
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<heading>
<ins class="d29p6922 first"> Keeping and preservation of records</ins>
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<section eId="section-75A" period="#period2">
<num>
<ins class="d29p6922">
<noteRef href="#c14774811" marker="C1" class="commentary C"/>
75A
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<heading>
<ins class="d29p6922"> Records relating to importation and exportation.</ins>
</heading>
<subsection eId="section-75A-1">
<num>
<ins class="d29p6922">1</ins>
</num>
<content>
<p>
<ins class="d29p6922">Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which </ins>
<ins class="d29p6922 last">
<ins class="d29p6940 first last">
<noteRef href="#c14774821" marker="F1" class="commentary attribute F"/>
for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act
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</ins>
shall keep such records as the Commissioners may require.
</p>
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<num>2</num>
<content>
<p>The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.</p>
</content>
</subsection>
<subsection eId="section-75A-3">
<num>3</num>
<content>
<p>The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.</p>
</content>
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<subsection eId="section-75A-4">
<num>4</num>
<content>
<p>The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.</p>
</content>
</subsection>
<subsection eId="section-75A-5">
<num>5</num>
<content>
<p>The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.</p>
</content>
</subsection>
<subsection eId="section-75A-6">
<num>6</num>
<intro>
<p>A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—</p>
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<num>
<noteRef href="#c14774831" marker="F2" class="commentary F"/>
a
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<noteRef href="#c14774841" marker="F3" class="commentary attribute F"/>
b
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<ins class="d29p6981 last">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
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<num>c</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<paragraph eId="section-75A-6-d">
<num>d</num>
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<p>
in criminal proceedings in Northern Ireland, except in accordance with
<ins class="d29p7002 first last">
<noteRef href="#c14774861" marker="F4" class="commentary attribute F"/>
Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.
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.
</p>
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