(1) Importers and exporters shall keep all commercial documentation relating to importation or exportation for a period of 5 years from the date of importation, exportation or carriage coastwise of any goods and any person concerned in that importation, exportation or carriage coastwise, or in the carriage, unloading, landing or loading of such goods shall—
(a) furnish to any officer in such form and manner as he or she may require, any information relating to the goods;
(b) give access to any computer for the purposes of verification and audit;
(c) produce and permit the officer to inspect, take extracts from, make copies of or remove for a reasonable period, any invoice, bill of lading or other book or documents relating to the goods; and
(d) not tamper with any information or documents given under paragraphs (a) – (c) prior to its production, access or inspection.
(Substituted by Act 25 of 2005)
(2) The Comptroller may require evidence to be produced to his or her satisfaction in support of any information provided by virtue of subsection (1) or Parts 3 to 6 and 8, in respect of any goods imported, exported or carried coastwise, or in respect of which any repayment of duty is claimed.
(3) Any person who without reasonable cause, fails to comply with any requirement imposed on him or her under subsection (1) or (2) commits an offence and is liable on conviction to a fine of $5,000.