Auditee to preserve and make available relevant documents

Document retention obligation: auditees must preserve records and cooperate with customs audits, without obstruction.

Requirement that the auditee preserve and timely produce for audit all relevant information, records and documents, including electronic records, maintained under applicable law in relation to imported, exported or dutiable goods, subject to a minimum retention period, and to render assistance to and not obstruct proper officers conducting the audit.