9 Records relating to importation and exportation.U.K.
After section 75 of the M1Customs and Excise Management Act 1979 there shall be inserted the following—
“ Keeping and preservation of recordsU.K.
75A Records relating to importation and exportation.
(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which an entry or specification is required for that purpose by or under this Act shall keep such records as the Commissioners may require.
(2)The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.
(3)The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
(4)The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.
(5)The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.
(6)A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—
(a)in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the Civil Evidence Act 1968;
(b)in criminal proceedings in England and Wales, except in accordance with sections 68 to 70 of the Police and Criminal Evidence Act 1984;
(c)in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the Civil Evidence Act (Northern Ireland) 1971; and
(d)in criminal proceedings in Northern Ireland, except in accordance with the said sections 2 and 3, which shall, for the purposes of this section, apply with the necessary modifications to such proceedings.”