Regulations Governing the Customs Management of Freight forwarders Article 13
A forwarder shall maintain all documents signed by itself or its computer files for 5 years beginning on the date following that on which the imported or exported goods were released.The said documents or its computer files mentioned above shall be submitted to the Customs within 3 days after receiving written notification from the Customs.
中文原文 海關管理承攬業辦法第13條
承攬業辦理本法業務簽發之文件或電子資料，應自進出口貨物放行之翌日起，保存五年。
前項文件或電子資料，海關如有查核或調閱需求，經書面通知應行提供者，承攬業者應於海關書面通知送達之翌日起三日內提供。
前項文件或電子資料，海關如有查核或調閱需求，經書面通知應行提供者，承攬業者應於海關書面通知送達之翌日起三日內提供。