Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed) (c. 2454)

PART II U.K. CUSTOMS-APPROVED TREATMENT OR USE

[F1 TITLE III U.K. CUSTOMS PROCEDURES WITH ECONOMIC IMPACT

CHAPTER 1 U.K. Basic provisions common to more than one of the arrangements

Section 6 U.K. Other provisions concerning the operation of the arrangements

Subsection 3 U.K. Records

Article 515 U.K.

The customs authorities shall require the holder, the operator or the designated warehousekeeper to keep records, except for temporary importation or where they do not deem it necessary.

The customs authorities may approve existing accounts containing the relevant particulars as records.

The supervising office may require an inventory to be made of all or some of the goods placed under the arrangements.]

Textual Amendments

F1 Substituted by Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).