Imported Goods Records Regulations
4 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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