Regulations Governing the Management of Import/Export Clearance for Transportation means Article 21
A carrier shall properly safeguard the original customs clearance documentations or reserve the copies of the said documentations or electronic data, and keep the archive in categories of the name, flight/voyage, date, and nature of the document of the respective transportation means for five years.Customs may from time to time audit or access the documentation or electronic data prescribed in the preceding paragraph as well as the accounting books, receipts, and concerned information that a carrier shall have in place as required by laws and the carriers shall not refuse.
中文原文 運輸工具進出口通關管理辦法第21條
運輸業關於通關業務上之文件或電子資料應妥為保存或預留副本，並按運輸工具名稱、航次、日期及文件性質，分別儲存，其保管期間為五年。
前項文件、電子資料及運輸業依法應設置之會計帳冊、單據及關係資料，海關得隨時查核或調閱，運輸業者不得拒絕。
前項文件、電子資料及運輸業依法應設置之會計帳冊、單據及關係資料，海關得隨時查核或調閱，運輸業者不得拒絕。