6.—(1) Where any record (including a copy of a record) is kept or preserved by a customs trader under a duty imposed by or under these Regulations and that record relates to a customs declaration made by him or on his behalf, it shall be so kept or preserved as to be readily apparent that it does relate to that particular declaration.
[F1(2) In this regulation “customs declaration” means—
(a)a declaration of goods for a Customs procedure for the purposes of section 3(1) of the Taxation (Cross-border Trade) Act 2018;
(b)an outward processing declaration; or
(c)an export declaration within the meaning given in regulation 2 of the export duty regulations.]
Textual Amendments
F1Reg. 6(2) substituted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 4(4); 2020 c. 1, Sch. 5 para. 1(1)