Records to be kept and preservedI1I23
1
F1Where regulation 4 does not apply, a person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form, and for such period, as specified in a notice published by HMRC.
2
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.
3
A notice published under paragraph (2) may make different provision for different cases.