Sch 9ZA para 65
(1) In a case where the destination territory is Northern Ireland, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax. (2) A record made under this paragraph must— (a) be made in a register kept by the customer for the purposes of this paragraph, and (b) be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.