Article 10 Records and information
The importer shall keep such records as the Commissioners may require relating to the importation of the goods, the use to which the goods are put, and to any remaining or resulting goods, and shall preserve the records for such period, not exceeding 2 years from the completion of the goods' use in the examination, analysis or test, as the Commissioners may require.
The importer shall, at any reasonable time, permit the Commissioners to—
inspect; and
take extracts from, copy, or remove for a reasonable period the records required under paragraph (1) above.
Where the records required under paragraph (1) above are in a form which is not readily legible, or which is legible only with the aid of equipment, the importer shall, if the Commissioners so require, furnish to them a transcript or other permanently legible reproduction of those records.
Records required under paragraph (1) above shall be kept at the importer’s principal place of business or such other place as the Commissioners may direct.
The importer shall provide the Commissioners with such information relating to—
the examination, analysis or test; and
any goods remaining after or resulting from such operation, as the Commissioners may require.