s 85 Documents to be produced on demand
85. —(1) On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which that officer may require to test the accuracy of any declaration made by the importer or exporter to any officer of customs. (2) On demand by a senior officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all books of accounts, invoices, bills of lading, certificates of origin, or of insurance or of analysis and any other documents including documents on terms of trade relating to the purchase, importation or sale of the goods by the importer or exporter or the importer’s or exporter’s agent. —(1) On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which that officer may require to test the accuracy of any declaration made by the importer or exporter to any officer of customs. (2) On demand by a senior officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all books of accounts, invoices, bills of lading, certificates of origin, or of insurance or of analysis and any other documents including documents on terms of trade relating to the purchase, importation or sale of the goods by the importer or exporter or the importer’s or exporter’s agent.