Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in F2Title II of Part II of Commission Regulation (EEC) No. 2454/93 shall keep such records as the Commissioners may require for the purposes of F3Article 324 of that Regulation (verification of procedures and documents).

Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.