Print Options

(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.