Customs trader’s records to be kept and preserved U.K.

3.  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.