Customs broker record retention
委員会:
Logistics & Freight進捗:
新規
作成日:
The retention periods applicable to importers and customs brokers are not fully aligned. The presentation to the Customs and Tariff Bureau identified that importer obligations may extend beyond the period for which customs brokers are required to retain brokerage books and prescribed documents. This can leave importers without access to supporting declaration records needed for audits, origin reviews, valuation analyses and voluntary corrections.
提案
- Japan should align and extend customs brokers’ retention periods for customs declarations and supporting records so that they match the applicable record-retention period of the importer. This would strengthen importer oversight, facilitate audits and corrections, reduce duplication and disputes, and clarify accountability between importers and their brokers.