Singapore legislation
Section 21
Section 21
Documents in support of declaration to be produced
On demand of a Federal officer of customs, the importer or exporter or consignor or consignee of any goods or his agent shall produce to such officer all invoices, certificates of origin or of analysis and any other document which that officer may require to test the accuracy of any declaration made by the importer or exporter or consignor or consignee or agent to any Federal officer of customs.