Section 43A: Record

43A. Record (1) Every person who, in the course of his business, imports or exports goods shall, for the purpose of any customs laws, keep, at his business premises, a full and true written record, whether on computer or otherwise, in the English or French language, of every transaction he makes. (2) Every person referred to in subsection (1) shall, in respect of any goods, keep in chronological order a copy of the entry he makes, either electronically through the TradeNet or otherwise, together with— (a) the original of the documents, where the documents have been scanned and forwarded to the Director-General; or (b) a copy of the documents, where the documents have been delivered to the Director-General. (3) Every record under subsections (1) and (2) shall be kept for a period of at least 5 years after the completion of the transaction to which it relates and made available on demand by the proper officer. (4) — (5) Any person who fails to keep, or to make available to the proper officer, any record required to be kept under this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 3 years. [S. 43A inserted by s. 5 (f) of Act 18 of 1999 w.e.f. 31 July 1999; amended by s. 5 (c) of Act 18 of 2003 w.e.f. 21 July 2003; s. 4 (g) of Act 37 of 2011 w.e.f. 15 December 2011; s. 5 (m) of Act 26 of 2012 w.e.f. 22 December 2012; s. 4 (h) of Act 26 of 2013 w.e.f. 21 December 2013.] PART V – REPORT OF AIRCRAFT AND SHIPS AND IMPORT OF GOODS Sub-Part I – Boarding of Aircraft and Ships