Customs trader’s records to be kept and preserved3
A customs trader who receives, prepares, maintains or issues a record consisting of an item described in Schedule 1 relating to a business within the meaning of section 20(3)(b) of the Act shall—
a
in the case of a received record, keep and preserve it;
b
in the case of an issued record, keep and preserve a copy of it; and
c
in the case of a record that is prepared or maintained and which has not been received or which is not issued, preserve it.