Customs Brokers Licensing Regulations

17 (1) Every customs broker shall keep the following information:

• (a) records and books of account indicating all financial transactions made while transacting business as a customs broker;

• (b) a copy of each customs accounting document made while transacting business as a customs broker and copies of all supporting documents, and a copy of the information transmitted by electronic means to the Canada Customs and Revenue Agency while transacting business as a customs broker;

• (c) copies of all correspondence, bills, accounts, statements and other papers received or prepared by the customs broker that relate to the transaction of business as a customs broker; and

• (d) separately, all of the records, books of account and copies referred to in paragraphs (a) to (c) relating to business transacted under paragraph 13(1)(c).

(2) Every customs broker shall retain the information for a period of six years after the importation of the goods to which the information relates.

(3) The information required by subsection (1) shall be kept in such a manner as to enable an officer to perform detailed audits and to obtain or verify the information.

(4) The information required by subsection (1) shall be kept for the period prescribed by subsection (2)

• (a) in an original document;

• (b) in a copy made by means of any photographic, microphotographic or image-processing process that is in accordance with National Standard of Canada CAN/CGSB-72.11-93, Microfilm and Electronic Images as Documentary Evidence, published by the Canadian General Standards Board in November 1993, as amended from time to time; or

• (c) on machine-sensible data media if the media can be related back to the supporting source documents and are supported by a system capable of producing accessible and readable copy.