PART VACCOUNTING, PAYMENT AND RECORDS

The register of temporary movement of goods to and from other member States33

—

1

Every taxable person shall keep and maintain, in accordance with this regulation, a register to be known as the register of temporary movement of goods to and from other member States.

2

Where goods have been moved to or received from another member State and they are to be returned within a period of 2 years of the date of their first removal or receipt, as the case may be, the register shall contain the following information—

a

the date of removal of goods to another member State,

b

the date of receipt of the goods mentioned in sub-paragraph (a) above when they are returned from the member State mentioned in that sub-paragraph or another member State,

c

the date of receipt of goods from another member State,

d

the date of removal of the goods mentioned in sub-paragraph (c) above when they are returned to the member State mentioned in that sub-paragraph or another member State,

e

a description of the goods sufficient to identify them,

f

a description of any process, work or other operation carried out on the goods either in the United Kingdom or in another member State,

g

the consideration for the supply of the goods, and

h

the consideration for the supply of any processing, work or other operation carried out on the goods either in the United Kingdom or another member State.

3

The Commissioners may in relation to a trade or business of a description specified by them supplement the list of information required in paragraph (2) above by a notice published by them for that purpose.