Record retention obligations require auditees to preserve and produce documents and to assist officers during audits. The auditee must preserve and, on request by the proper officer, promptly produce true and correct information, records (including electronic records), documents and accounts maintained in compliance with the Act, rules or regulations or any other applicable law relating to imported, export or dutiable goods, subject to a specified minimum retention period; the auditee must also assist the proper officer and not refuse or obstruct the officer or his team in the discharge of their official duty.