Regulations Governing the Establishment and Management of Customs Brokers Article 28

The customs broker should have an annual journal that contains a log of the Import and Export Declaration form numbers. The customs authorities may, after notifying customs brokers association, request to audit the related accounts journal invoices, receipts, or other computer files, whenever such is deemed necessary.The aforementioned journal may be recorded by computer and stored into a floppy disk, magnetic tape, CD or other storage medium. Moreover, the customs broker is required to cooperate with the audit requirements of the customs authorities and submit a hard copy of such records.