The Customs (Northern Ireland) (EU Exit) Regulations 2020

[F1 Record keeping U.K.

16S.— (1) The claimant [F2 and undertaking lead] must keep and preserve such records in respect of any claim for relief made under this Chapter, and in such form [F3 and for such period], as specified in a notice published by HMRC.

(2) Where the claim for relief is made by a relief agent on behalf of a principal—

(a) the reference to “the claimant” in paragraph (1) is to the principal; and

(b) the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.

(3) 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.]

Textual Amendments

F1 Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2

F2 Words in reg. 16S(1) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 17(a); S.I. 2023/1050, reg. 2(b)

F3 Words in reg. 16S(1) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 17(b); S.I. 2023/1050, reg. 2(b)

Commencement Information

I1 Reg. 16S in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

I2 Reg. 16S in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))

I3 Reg. 16S in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))