s 90 Retention of trade documents
90. —(1) Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods: ( a ) invoices; ( b ) books of accounts; ( c ) bills of lading; ( d ) packing lists; ( e ) certificates of origin; ( f ) certificates of analysis; ( g ) certificates of insurance; ( h ) any document or record on the terms of trade relating to the purchase, importation, sale or exportation of the goods by the importer or exporter or the importer’s or exporter’s agent; and ( i ) such other documents or records as may be prescribed. [25/2011] (2) The documents and records mentioned in subsection (1) must be retained — ( a ) in relation to goods in a Government warehouse or licensed warehouse, for a period of at least 5 years from the date those goods are removed from the Government warehouse or licensed warehouse, as the case may be; or ( b ) in any other case, for a period of at least 5 years from the date on which the goods are released by the proper officer of customs. [2/2007; 3/2008] (2A) The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87. [25/2011] (2B) Subsection (2A) does not affect any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed. [25/2011] (3) Any person who, without reasonable excuse, fails to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. —(1) Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods: ( a ) invoices; ( b ) books of accounts; ( c ) bills of lading; ( d ) packing lists; ( e ) certificates of origin; ( f ) certificates of analysis; ( g ) certificates of insurance; ( h ) any document or record on the terms of trade relating to the purchase, importation, sale or exportation of the goods by the importer or exporter or the importer’s or exporter’s agent; and ( i ) such other documents or records as may be prescribed. [25/2011] (2) The documents and records mentioned in subsection (1) must be retained — ( a ) in relation to goods in a Government warehouse or licensed warehouse, for a period of at least 5 years from the date those goods are removed from the Government warehouse or licensed warehouse, as the case may be; or ( b ) in any other case, for a period of at least 5 years from the date on which the goods are released by the proper officer of customs. [2/2007; 3/2008] (2A) The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87. [25/2011] (2B) Subsection (2A) does not affect any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed. [25/2011] (3) Any person who, without reasonable excuse, fails to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.