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of <h1>Auditees Must Keep Accurate Records for Five Years for Audits per Customs Manual 2025; Compliance Required</h1> The auditee is required to preserve and provide access to accurate and complete records, including electronic records, for audit purposes as per the Customs Manual 2025. These records must comply with relevant laws and be maintained for at least five years concerning imported, exported, or dutiable goods. Additionally, the auditee must assist and not obstruct the proper officers and their team in performing their duties during the audit process.
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