The Tobacco Products Regulations 1979 (Amendment) Regulations 1990

Amendment of the principal Regulations

3.  For regulation 21 of the principal Regulations there shall be substituted—

“21.— (1) Save as the Commissioners may otherwise allow, the occupier of registered premises and any other person commercially concerned with the importation, exportation, supply or use of any tobacco product chargeable with a duty which has not been paid or, which having been paid, has been repaid, shall keep all documents and other records which relate to the receipt, manufacture, storage or disposal of tobacco products, refuse or materials and shall retain them for not less than 2 years from the date of the last entry therein.

(2) If requested to do so by an officer the occupier of registered premises and any other person concerned with the commercial importation, exportation, supply or use of any tobacco products chargeable with a duty which has not been paid or, which having been paid, has been repaid, shall produce any relevant documents or other records to which paragraph (1) above applies for inspection by the officer at any reasonable time and place and in a readily legible form, and shall allow the officer to make extracts from, copy or remove the documents or other records for a reasonable period.

(3) Save as the Commissioners otherwise allow, the occupier of registered premises shall keep all the documents or other records which he is required by paragraph (1) of this regulation to retain at the relevant registered premises.”