UK Statutory Instrument 1995 United Kingdom

Customs Traders (Accounts and Records) Regulations 1995

What this means for your business

2 guides
Enforced by
HMRC
Applies to
United Kingdom
On this page
2 practical guides across 2 topics
Read full text on legislation.gov.uk

Practical guidance

Our guides explain how to comply with the requirements above.

Sections and provisions

10 classified provisions from this legislation.

Duties 6

  • s.3 Customs trader’s records to be kept and preserved
  • s.4 Specific records in the case of certain traders
  • s.5 Records specified in public notices A customs trader
  • s.6 Records relating to customs declarations
  • s.8 Time of recording
  • s.9 Period of preservation of records

Powers 1

  • s.7 Form of records

Definitions 2

  • s.2 Interpretation the Act the export regulations the import duty regulations
  • Schedule 1 RECEIVED, PREPARED, MAINTAINED OR ISSUED ITEMS record duty