Customs and Excise Management Act 1979

55 Register of exporters and assignment of identifying numbers

(1) The Commissioners shall have power—

(a) to maintain a register of exporters ;

(b) to enter therein any person applying for registration and appearing to them to be concerned in the exportation of goods and to satisfy such requirements for registration as they may think fit to impose ;

(c) to give directions imposing requirements on registered persons (and, in particular, requirements as to the keeping of records and accounts and the giving of access thereto) as a condition of their remaining on the register;

(d) to assign to registered persons numbers for use for export purposes ; and

(e) to cancel the registration of any person if it appears to them that he has failed to comply with any direction under this section or that there is other reasonable cause for cancellation.

(2) The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods.