Exiting The European Union Citation and commencement 1 These Regulations may be cited as the Customs (Records) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint. Interpretation 2 In these Regulations— “ Customs obligation ” means any obligation or requirement imposed by or under— ...the Taxation (Cross-border Trade) Act 2018 in relation to a duty of customs ; CEMA 1979; the EU Customs Code as it has effect in Great Britain, except the EUCL; ... the EUCL insofar as it continues to have effect as provided for by Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018 , or the Customs (Transitional) (EU Exit) Regulations 2020; or the EU Customs Code to the extent that it has effect in Great Britain as a result of the EU withdrawal agreement; “ EUCL ” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Taxation (Cross-border) Trade Act 2018; “ EU Customs Code ” means— the UCC; the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code; ... Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code ; and Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446; “ the UCC ” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code. Records to be kept and preserved 3 1 Where regulation 4 does not apply, a person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form, and for such period, as specified in a notice published by HMRC. 2 HMRC must publish a notice specifying— a the records to be kept and preserved under paragraph (1); b the form in which they are to be kept; and c the period for which they must be kept and preserved. 3 A notice published under paragraph (2) may make different provision for different cases. Transitional and saving provision 4 1 This paragraph applies in relation to any person who was, immediately before IP completion day , subject to an obligation under Article 51 of the UCC to keep documents and information. 2 Where paragraph (1) applies, Article 51 of the UCC continues to have effect on and after IP completion day in relation to a person referred to in paragraph (1) until the expiry of the period for which the documents and information must be kept under that Article. 3 This paragraph applies in relation to any person who on or after IP completion day is, as a result of the EU withdrawal agreement, subject to an obligation under Article 51 of the UCC to keep documents and information. 4 Where paragraph (3) applies, Article 51 of the UCC continues to have effect after the cessation of the effect of the UCC as a result of the EU withdrawal agreement, in relation to a person referred to in paragraph (3), until the expiry of the period for which documents and information must be kept under that Article. Mike Freer Jeremy Quin Two of the Lords Commissioners of Her Majesty's Treasury