Measure

The competent authority must keep detailed and accurate records of all goods in and out of an export processing zone, including their quantity, value, and handling details, and ensure these records are accessible to officers and the Commissioner.

7. (1) The competent authority shall in writing maintain inventory control and record-keeping systems, which systems shall

- (a) account for all goods, including domestic items, brought into an export processing zone;

(b) be capable of producing accurate and prompt reports as may be required by the Commissioner;

(c) reflect shortages or excess of goods in detail, including the quantity, description, tariff classification or value of such goods;

(d) provide all the information necessary to make an entry in respect of goods being removed from the export processing zone;

(e) provide to the Commissioner sufficient particulars to identify any goods from the date such goods were brought into the export processing zone, particulars of the process of manufacturing or destruction, or removal from the export processing zone of such goods.

(1) The records contemplated in subregulation (1) shall include -

(a) particulars of all goods brought into or removed from the export processing zone;

(b) references to the relevant bills of entry or of import, or bills of exit or of export, as the case may be, and shall at all reasonable times be accessible to officers.