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44.—(1) The persons specified in paragraph (2) must keep and preserve such records in respect of goods that are subject to a relevant non-transit Part 1 procedure, and in such form, as specified in a notice made by HMRC.
(2) The specified persons are—
(a)any person authorised to carry out an activity specified in regulation 3(2);
(b)any holder of a procedure; and
(c)any person handling, storing, producing, or manufacturing, or applying a process to, goods released to a relevant non-transit Part 1 procedure.
(3) HMRC must publish a notice specifying—
(a)the records to be kept and preserved under paragraph (1);
(b)the form in which they are to be kept; and
(c)the period for which they must be kept and preserved.
(4) A notice published under paragraph (3)—
(a)may—
(i)specify that the records must be updated within a specified period after the occurrence of a specified event; and
(ii)make different provision for different cases; and
(b)must make different provision for authorised economic operators.
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