¹[19. Preservation of Documents.- (1) The issuing authorities shall keep the minimum required information and supporting documents for a period of not less than five years, as from the date of issue.

(2) The importer shall keep records relevant to the importation in accordance with the laws and regulations of the importing Party. The application for Certificates of Origin and all documents related to such application shall be retained by the competent authority for not less than five years from the date of issue.

(3) The records in sub-rules (1) and (2) may include electronic records and shall be maintained in accordance with the laws and practices of each Party.]

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.