Section 94
Section 94
(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.
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
53
BLUV as at 08th August 2018
(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
(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.