Record keeping
Records to keep for traded goods.
You are required to keep records for all traded goods you declare to HMRC for 4 years, but you may need to provide evidence when claiming reliefs outside this timeframe. The customs requirements are set out in Notice made under the Customs (Records) (EU Exit) Regulations 2019.
If you are a VAT registered business you must keep your records for at least 6 years. Read more about the general requirements.
You do not have to keep records in a set format and most accounting, stock records and computer systems will meet this requirement.
In addition to the statutory record keeping requirements which are set out in the above links, there must be a clear audit trail within your records between the submission of the g-form (recording the submission reference) or National Maritime Single Window service (FAL) or General Aviation Report (GAR) form, and the goods manifest or other records detailing the movement of goods (for example, purchase order, invoice, shipping request).
You must note in your records any minor amendments to the information submitted on the g-form. You need to also record the new submission reference of any subsequent g-forms submitted to deal with major amendments.