The Customs Warehousing (Victualling) Regulations 1991

Records

6.—(1) The occupier shall keep a register in such form and manner as the proper officer shall approve.

(2) At such times as the proper officer shall require, the occupier shall enter in the register the following particulars of goods which are warehoused or rewarehoused which have been removed from the victualling warehouse–

(a) the date on which the goods were brought to the victualling warehouse;

(b) the number of any customs document accompanying the goods and the name and address of the issuing customs office;

(c) the information specified in Article 3.5 of the Commission Regulation;

(d) the date on which the goods were removed from the victualling warehouse;

(e) where the goods have been transferred to another victualling warehouse, the name and address of such other warehouse;

(f) where the goods have been loaded on board a vessel or aircraft–

(i) the registration number and name of such vessel or aircraft, and

(ii) the date of such loading; and

(g) where the goods have been supplied to a rig or workpoint of a kind specified in Article 42.1(a) of the Commission Regulation, the name of such rig or workpoint.

(3) The occupier shall keep the register at the victualling warehouse unless the proper officer consents to it being kept at some other place.

(4) The occupier shall retain the register for at least three years from the end of the calendar year in which the goods were removed from the victualling warehouse.

(5) The occupier shall, if so required by the proper officer, produce the register and shall permit the proper officer to take copies thereof or to make notes therein: Provided that if the information which would otherwise be contained in the register is–

(a) stored in a computer; or

(b) contained on a film (including microfilm), negative, tape or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom,

• the occupier shall, on request, produce that information in the form of a transcript or other legible reproduction.

(6) The occupier shall keep in such manner as the proper officer shall approve the certificates of delivery on board produced for the purposes of Article 42 of the Commission Regulation; and paragraphs (3), (4) and (5) above shall apply to such certificates as if they formed part of the register kept in accordance with this Regulation.