PART 3OBLIGATIONS IMPOSED ON APPROVED PERSONS
Customer due diligence and record keepingI110
1
An approved person must maintain a record of the following information—
a
the name and contact details of each customer,
b
the VAT registration number of each customer or, in cases where a customer is exempt from VAT registration, the reference number relating to that customer's exemption from VAT registration issued by the Commissioners,
c
a description of the type and quantity of the F1imported goods stored for each customer,
e
the country to which the F3imported goods are delivered from storage,
f
a copy of the notice required to be given to each customer under regulation 9, and
g
any specified further information relating to customers and F4imported goods .
2
The information in paragraph (1) must be—
a
preserved for a period of six years beginning on the date the information is first held by the approved person, and
b
made available for inspection by an officer when required.
3
In this regulation, “officer” means a person appointed under section 2(1) of the Commissioners for Revenue and Customs Act 2005 M2.