The Customs Traders (Accounts and Records) Regulations 1995
1Citation and Commencement
2Interpretation
3Customs trader’s records to be kept and preserved
4Specific records in the case of certain traders
5Records specified in public notices
6Records relating to customs declarations
7Form of records
8Time of recording
9Period of preservation of records
SCHEDULE 1RECEIVED, PREPARED, MAINTAINED OR ISSUED ITEMS
1An order.
2An invoice.
3A delivery note.
4A credit note.
5A debit note.
6A record relating to an importation or an exportation.
7A statement of account.
8A record of payment or of receipt.
9A journal or ledger.
10A profit and loss account, trading account, management account, management...
11An internal or an external auditor’s report.
12A record relating to any drawback, remission, repayment or reimbursement...
13A record required, other than by virtue of these Regulations,...
14A stock record.
15Any other record maintained for a trading or business purpose....
1Notes of interpretation
2In note 1 above “anything” includes— (a) an item described...
3In note 1 above “form” includes documentary or other written...
4In paragraphs 6, 8 and 12 above “record” means anything...
5In paragraph 12 above “duty” means any duty of customs...
6In paragraph 13 above “record” means anything containing information which...
7In paragraph 15 above “record” means anything that is maintained...
SCHEDULE 2
1A drawing, graph, map or plan.
2A photocopy.
3A disc, sound track, tape, or other device in which...
4Any film, microfilm, negative, tape or other device in which...
5A transcript or reproduction.

1995 No. 1203

CUSTOMS AND EXCISE

The Customs Traders (Accounts and Records) Regulations 1995

Made

Laid before Parliament

Coming into force

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 21(1) and (6) of the Finance Act 19941, and of all other powers enabling them in that behalf, hereby make the following Regulations:C2C1

Annotations:
Modifications etc. (not altering text)