Customs and Excise Management Act 1979 (c. 2)

Part VII U.K. Customs and Excise Control: Supplementary Provisions

[ Keeping and preservation of records] U.K.

F1 75C Records relating to goods subject to certain transit arrangements U.K.

(1) 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 [F2 Title II of Part II of Commission Regulation (EEC) No. 2454/93] shall keep such records as the Commissioners may require for the purposes of [F3 Article 324] of that Regulation (verification of procedures and documents).

(2) 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.

Textual Amendments

F1 Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).

F2 Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(a).

F3 Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(b).

Modifications etc. (not altering text)

C1 S. 75C restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)