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The Customs (Records) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 113
- Regulation 3
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Records to be kept and preserved
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3.—(1) 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.
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