Audit record preservation requires timely production, five-year retention, and full assistance without obstruction during customs audit.

Audit record preservation and access require an auditee to retain true and correct information, records, including electronic records, documents and accounts relating to imported, exported or dutiable goods for at least five years. The materials must be made available promptly on request for audit purposes. The auditee must assist the proper officer and audit team and must not refuse or obstruct the performance of official duties.

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