Customs Order, 2006 · s 94

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s 94Keeping of business records

( 1)

Every importer and exporter must keep or cause to be kept in Brunei

Darussalam business records for a period of at least 7 years.

(2)

Every such person must, as and when required by a proper officer of customs

(a}

make the records available to the Controller;

(b} provide copies of the records as required; and 637

(c)

answer any questions put to him by any such officer relevant to matters arising under this Order.

(3)

Where, for the purposes of complying with subsection (2), information is recorded or stored by means of an electronic or other device, the importer, exporter or agent thereof shall, at the request of a proper officer of customs, operate the device, or cause it to be operated, to make the information available to him.

(4)

Any person who fails to comply with this section shall be guilty of an offence and liable on conviction to a fine not exceeding $50,000.

Business records.