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The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

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Record keepingU.K.

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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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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