Record-retention obligation requires exporters and authorised agents to preserve electronic declaration documents and produce them for Customs proceedings. Exporters and authorised agents must retain copies of electronic declarations filed on the PBE Automated System and all supporting documents used or ... Summary
Record-retention obligation requires exporters and authorised agents to preserve electronic declaration documents and produce them for Customs proceedings.
Exporters and authorised agents must retain copies of electronic declarations filed on the PBE Automated System and all supporting documents used or relied upon for five years from filing. They must produce these records before Customs when required for action or proceedings under the Act or any other law in force.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.