SCHEDULES

SCHEDULE 2Special Customs procedures

PART 7Supplementary provisions

Records

I117

1

HMRC Commissioners may by regulations make provision about the keeping of records in respect of goods that are subject to a special Customs procedure.

2

The regulations may provide for requirements to be imposed, in respect of records of a specified description, on—

a

any person to whom an authorisation is granted to declare the goods for the procedure,

b

any person to whom any other authorisation is granted in accordance with regulations made under any provision of this Schedule,

c

any person who is involved to any extent in handling, processing, disposing of or otherwise dealing with the goods while the procedure has effect, or

d

any other person.