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Taxation (Cross-border Trade) Act 2018

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17(1)HMRC Commissioners may by regulations make provision about the keeping of records in respect of goods that are subject to a special Customs procedure.

(2)The regulations may provide for requirements to be imposed, in respect of records of a specified description, on—

(a)any person to whom an authorisation is granted to declare the goods for the procedure,

(b)any person to whom any other authorisation is granted in accordance with regulations made under any provision of this Schedule,

(c)any person who is involved to any extent in handling, processing, disposing of or otherwise dealing with the goods while the procedure has effect, or

(d)any other person.

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