SI 2019/113 - The Customs (Records) (EU Exit) Regulations 2019

Released 31 January 2019

SI 2019/113 imposes customs related record keeping obligations post Brexit.

The Customs (Records) (EU Exit) Regulations 2019 are made by the Treasury and make provision supplementing provision made in relation to import duty by and under the Taxation (Cross-border Trade) Act 2018, Pt. 1. The regulations imposes a duty on a person who is subject to a Customs obligation (as defined) to keep and preserve records specified in a notice published by HMRC. The notice must set out the form in which such records are to be kept and the period for which they must be kept and preserved. The regulations come into force on a day to be appointed under TCTA 2018, s. 52.

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