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The Customs (Records) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 113
- Regulation 4
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4.—(1) This regulation applies in relation to any person who was, immediately before exit day, subject to an obligation under Article 51 of the UCC to keep documents and information.
(2) Where this regulation applies, Article 51 of the UCC continues to have effect on and after exit day in relation to a person referred to in paragraph (1) until the expiry of the period for which the documents and information must be kept under that Article.
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