Customs baggage declarations must be retained with supporting documents for five years from the date of filing. Declarations for customs baggage and all supporting documentation must be retained for a fixed retention period of five years from the date of filing an electronic declaration or otherwise, creating an affirmative recordkeeping obligation tied to customs baggage processing and electronic filing procedures.
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Provisions expressly mentioned in the judgment/order text.
Customs baggage declarations must be retained with supporting documents for five years from the date of filing.
Declarations for customs baggage and all supporting documentation must be retained for a fixed retention period of five years from the date of filing an electronic declaration or otherwise, creating an affirmative recordkeeping obligation tied to customs baggage processing and electronic filing procedures.
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