The Fulfilment Businesses Regulations 2018

Customer due diligence and record keeping

10.—(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 third country goods stored for each customer,

(d) any import entry number(1) of the third country goods stored for each customer,

(e) the country to which the third country 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 third country 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(2).

(1)

An import entry number may be assigned to a consignment on entry to the United Kingdom, by Her Majesty’s Revenue and Customs, for administrative purposes.

(2)

2005 c. 11.