Part 5Administrative provisions
Registered user systems
332Customs must keep records of transmissions to or from registered user systems
Customs must keep a record of every transmission—
- sent to a registered user using a registered user system; or
- received from a registered user using a registered user system.
The record described in subsection (1) must be kept for—
- a minimum of 7 years (beginning on the day after the date on which the transmission was sent or received, as the case may be); or
- any other prescribed period.
Compare
- 1996 No 27 s 136


