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The Customs Traders (Accounts and Records) Regulations 1995

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Regulation 7(1) and Schedule 1

SCHEDULE 2

1.  A drawing, graph, map or plan.

2.  A photocopy.

3.  A disc, sound track, tape, or other device in which sounds or other data (not being visual images) are recorded so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom.

4.  Any film, microfilm, negative, tape or other device in which one or more visual images are recorded so as to be capable (as aforesaid) of being reproduced therefrom.

5.  A transcript or reproduction.

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