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Specific records in the case of certain tradersU.K.

4.—[F1(A1) Subject to paragraph (2), a customs trader who imports goods in relation to which regulation 29C(2) of the import duty regulations imposes a requirement to ensure a transitional supplementary Customs declaration is made must keep and preserve a copy of every such transitional supplementary Customs declaration made by him or on his behalf and a copy of every transitional simplified Customs declaration so made.]

[F2(1) Subject to paragraph (2), a customs trader required by regulation 32(1)(b) of the import duty regulations to make a supplementary Customs declaration must keep and preserve a copy of every such supplementary Customs declaration made by him or on his behalf and a copy of every simplified Customs declaration so made.]

[F3(1A) Subject to paragraph (2), a customs trader required to make a supplementary export declaration—

(a)by regulation 33(1)(b) of the export duty regulations; or

(b)by virtue of regulation 13A of the special procedures regulations,

must keep and preserve a copy of every such supplementary export declaration made by him or on his behalf and a copy of every simplified export declaration so made.]

(2) The trader referred to in paragraph [F4(A1),] (1) [F5or (1A)] above may instead keep and preserve a record of all the information set out in the declarations referred to in [F6the paragraph in which the reference to the trader is made].

(3) For the purposes of paragraph (2) above, in cases where the declarations are made [F7in an electronic form or submitted, or otherwise made available to HMRC, electronically], the information shall consist of all data sent by him or on his behalf for that purpose.

(4) In this regulation—

Textual Amendments