90.—(1) Notwithstanding section 87, every importer or exporter of dutiable goods or his agent shall keep the following documents and records relating to the goods:
(a)
invoices;
(b)
books of accounts;
(c)
bills of lading;
(d)
packing lists;
(e)
certificates of origin;
(f)
certificates of analysis;
(g)
certificates of insurance;
(h)
any document or record on the terms of trade relating to the purchase, importation, sale or exportation of the goods by the importer or exporter or his agent; and
(i)
such other documents or records as may be prescribed.
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(2) The documents and records referred to in subsection (1) shall be retained for a period of not less than 7 years.
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(3) Any person who fails, without reasonable excuse, to comply with this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.