Record keeping
Details how long records should be kept and what information is required.
Records about the goods you declare to TA must be made available to the supervising office when requested. The requirements for this are set out in the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Part 5 Regulation 44.
Records must be kept for a minimum of 4 years after discharge of all goods held under your authorisation and must contain the following details:
- where appropriate, the reference to the authorisation necessary for placing the goods under a special procedure
- the movement reference number (MRN) or where it does not exist, any other number or code identifying the particulars of the customs declarations by means of which the goods are placed under the Special Procedure and where the procedure has been discharged in accordance with the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Part 5 Regulation 43, information about the manner in which the procedure was discharged
- specific data that identify customs documents other than customs declarations, of any other documents relevant to the placing of goods under a special procedure and any other documents relevant to the corresponding discharge of the procedure
- special markings, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods
- location of goods and information about any movement thereof
- customs status of goods
- particulars enabling customs supervision and controls of the use of equivalent goods in accordance with the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Part 5, Regulation 46
- where appropriate, particulars of any transfer of rights and obligations in accordance with the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Part 5, Regulation 42
- where the records are not part of the main accounts for customs purposes a reference to those main accounts for customs purposes
- you must identify any lost or damaged goods
- additional information for special cases, at the request of the customs authorities for justified reasons
- any additional information as specified in any authorisation or approval letters
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you must maintain and make available on premises for inspection, when required:
- all stock controls
- financial and commercial records relating to goods for the procedure or goods held on the premises
Where your records are maintained by a third party, any inconsistences or disputes over the accuracy of records will be a commercial dispute. You should be aware that, as the authorisation holder, any inconsistencies in records that give rise to a customs debt will be your responsibility.