101. (1)

all entries required to be made under this Order;

entry documentation, including any declaration, certificate, permit, licence etc.;

vouchers;

bills of lading, waybills, airway bills and consolidator waybills;

shipping instructions and freight forwarders, instructions;

consignment notes;

import charges, accounting details, including agents' fees, excise charges, wharf charges and other fees and charges;

packing lists;

manifests;

out-turn records; and

goods' tally records;

orders and confirmation of orders;

purchase agreements;

products specifications;

contracts and conditions of purchase;

royalty agreements, pricing agreements, negotiations on pricing arrangements, and warranty agreements;

invoices and pro forma invoices;

commissions and brokerage agreements and details; and

correspondence and any communication between the importer and any party related to the transaction;

inwards goods register;

stock register;

sales records;

receipts' journal;

costing records; and

production records;

letters of credit, applications for letter of credit and bank drafts;

remittance advice;

credit card transactions;

telegraphic money transfers;

offshore monetary transactions;

cheque records; and

evidence of payments by any other means, including information detailing non-cash compensation transactions;

papers, books, registers, discs, films, tapes, sound tracks and other devices or things in or on which information contained in the records described in paragraphs (a) to {e) are recorded or stored.