The Customs Traders (Accounts and Records) Regulations 1995

  1. Introductory Text

  2. 1.Citation and Commencement

  3. 2.Interpretation

  4. 3.Customs trader’s records to be kept and preserved

  5. 4.Specific records in the case of certain traders

  6. 5.Records specified in public notices

  7. 6.Records relating to customs declarations

  8. 7.Form of records

  9. 8.Time of recording

  10. 9.Period of preservation of records

  11. Signature

    1. SCHEDULE 1

      RECEIVED, PREPARED, MAINTAINED OR ISSUED ITEMS

      1. 1.An order.

      2. 2.An invoice.

      3. 3.A delivery note.

      4. 4.A credit note.

      5. 5.A debit note.

      6. 6.A record relating to an importation or an exportation.

      7. 7.A statement of account.

      8. 8.A record of payment or of receipt.

      9. 9.A journal or ledger.

      10. 10.A profit and loss account, trading account, management account, management...

      11. 11.An internal or an external auditor’s report.

      12. 12.A record relating to any drawback, remission, repayment or reimbursement...

      13. 13.A record required, other than by virtue of these Regulations,...

      14. 14.A stock record.

      15. 15.Any other record maintained for a trading or business purpose....

      16. 1.Notes of interpretation

      17. 2.In note 1 above “anything” includes— (a) an item described...

      18. 3.In note 1 above “form” includes documentary or other written...

      19. 4.In paragraphs 6, 8 and 12 above “record” means anything...

      20. 5.In paragraph 12 above “duty” means any duty of customs...

      21. 6.In paragraph 13 above “record” means anything containing information which...

      22. 7.In paragraph 15 above “record” means anything that is maintained...

    2. SCHEDULE 2

      1. 1.A drawing, graph, map or plan.

      2. 2.A photocopy.

      3. 3.A disc, sound track, tape, or other device in which...

      4. 4.Any film, microfilm, negative, tape or other device in which...

      5. 5.A transcript or reproduction.

  13. Explanatory Note