Shipping bill record retention requires authorised persons to preserve assessed copies and original supporting documents for Customs proceedings. The authorised person must retain the assessed shipping bill, whether digital or otherwise, and original supporting documents used for the electronic ... Summary
Shipping bill record retention requires authorised persons to preserve assessed copies and original supporting documents for Customs proceedings.
The authorised person must retain the assessed shipping bill, whether digital or otherwise, and original supporting documents used for the electronic integrated declaration. The retention period is five years from presentation of the shipping bill. The records must be produced before Customs authorities when required for action or proceedings under the Act or any other applicable law.
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