Imported Goods Records Regulations

Version of section 4 from 2006-06-23 to 2020-10-05:


 The records referred to in sections 2 to 3.1 shall be kept in such a manner as to enable an officer to perform detailed audits of the records and to obtain or verify the information on which a determination of the amount of the duties paid, payable, deferred, refunded or relieved was made.

  • SOR/89-67, s. 3(F)
  • SOR/96-31, s. 3
  • SOR/2006-153, s. 3
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