Section 100
Section 100
(1)
Every importer 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 excise –
(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 or agent thereof shall, at the request of a proper officer of excise, 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.