Under section 90 of the Customs Act, all importers, exporters or their agents (hereinafter referred to as “traders”) are required to keep documents and records relating to the purchase, importation, sale or exportation of their goods for not less than 5 years.

With effect from 1st January 2012, traders may use an image system to store images without retaining the physical paper document provided they can comply with the requirements in the Guide on “Keeping and Maintaining Records in Image System”.

Click here to access the Guide.