(1) An owner, importer, consignee, exporter, entry filer or any other person required to keep records under this Act, shall maintain the records in their original form, which includes the electronic form, unless the Commissioner-General approves an alternative method of storage.
(2) A person specified in subsection (1) shall produce the records for examination, inspection, and audit by the Authority where that person
(a) imports goods into the country, files a drawback claim, files a refund claim, or transports or stores merchandise carried by a bonded carrier or held under bond in a bonded warehouse;
(b) causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the country;
(c) is an agent of a person described in paragraph (a) or (b), including a customs house agent ; or
(d) is a person whose activity requires the filing of a declaration.
(3) Records to be maintained include
(a) records required in connection with the importation or exportation of goods;
(b) records required in connection with the transportation under bond or storage of goods imported into or exported from the country;
(c) records required in connection with the collection or payment of duty;
(d) records required in connection with the filing of a drawback claim;
(e) records required in connection with the filing of a refund claim;
(f) a certificate of origin required for a claim for preferential tariff treatment; and
(g) any other records required in connection with the conduct of customs business.
(4) A person to whom this section applies shall comply with the requirements with respect to making the records available and answering questions.
(5) A person who is required to keep and render a record for examination, inspection, or audit by the Authority shall keep the record for six years from the date of the activity that required creation of that record.
(6) Where a signature or record is to be notarized, acknowledged, verified, sealed, or made under oath, the requirement is satisfied if the electronic signature of that person is appended.