The records referred to in Article 515 and, where they are required, under Article 581(2) for temporary imports shall contain the following information:

1. (a)

   the information contained in the boxes of the minimum list laid down by Annex 37 for the declaration of entry for the arrangements;

2. (b)

   particulars of the declarations by means of which the goods are assigned a customs-approved treatment or use discharging the arrangements;

3. (c)

   the date and reference particulars of other customs documents and any other documents relating to entry and discharge;

4. (d)

   the nature of the processing operations, types of handling or temporary use;

5. (e)

   the rate of yield or its method of calculation where appropriate;

6. (f)

   information enabling the goods to be monitored, including their location and particulars of any transfer;

7. (g)

   commercial or technical descriptions necessary to identify the goods;

8. (h)

   particulars enabling monitoring of the movements under the inward processing arrangements operating with equivalent goods.

However, the customs authorities may waive the requirement for some of this information where this does not adversely affect the control or supervision of the arrangements for the goods to be stored, processed or used.