33. —
(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.