Record-retention obligations require importers to preserve postal import filings and supporting documents throughout pending proceedings. Importers or authorised agents handling non-personal imported goods must retain a copy of the Postal Bill of Import in Form-II and all supporting ... Summary
Record-retention obligations require importers to preserve postal import filings and supporting documents throughout pending proceedings.
Importers or authorised agents handling non-personal imported goods must retain a copy of the Postal Bill of Import in Form-II and all supporting documents used for filing it for five years from the filing date. The records must be produced to the proper Customs officer when required for any action or proceedings under applicable law. If proceedings are ongoing, retention continues until their conclusion.
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