- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/11/2021)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 08/11/2021.
There are currently no known outstanding effects for the The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Section 44.
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44.—[F1(1) The persons specified in paragraph (2) must keep and preserve such records in such form and for such period as is specified in a notice published by HMRC in respect of goods that are—
(a)subject to relevant non-transit Part 1 procedure; or
(b)in a free zone.]
(2) The specified persons are—
(a)any person authorised to carry out an activity specified in regulation 3(2);
(b)any holder of a procedure; F2...
[F3(c)any person handling, storing, producing, manufacturing, or applying a process to—
(i)goods released to a relevant non-transit Part 1 procedure; or
(ii)goods in a free zone;]
[F4(d)responsible authorities; and
(e)any person selling or purchasing goods in a free zone in the course of a business.]
(3) HMRC must publish a notice specifying—
(a)the records to be kept and preserved under paragraph (1);
(b)the form in which they are to be kept; and
(c)the period for which they must be kept and preserved.
(4) A notice published under paragraph (3)—
(a)may—
(i)specify that the records must be updated within a specified period after the occurrence of a specified event; F5...
(ii)make different provision for different cases; and
[F6(iii)specify that records must be kept, preserved or updated by way of making an entry in a system maintained by a responsible authority.]
F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 44(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(a)
F2Word in reg. 44(2) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(i)
F3Reg. 44(2)(c) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(ii)
F4Reg. 44(2)(d)(e) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(iii)
F5Word in reg. 44(4)(a) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(i)
F6Reg. 44(4)(a)(iii) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(ii)
F7Reg. 44(4)(b) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(iii)
Modifications etc. (not altering text)
C1Pt. 5 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 44 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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