87. Preservation of records

Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate have been removed from customs control, be discharged by the preservation of the information contained therein by such means as the Director‑General may approve.

Where the information mentioned in subsection (1) is so preserved, a copy of any document forming part of the records is, subject to subsections (3) and (4), admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

The Director‑General may, as a condition of approving under subsection (1) any means of preserving information contained in any books of account, register, stock book or other records, impose such reasonable requirements as appear to the Director‑General necessary for securing that the information will be as readily available to the Director‑General as if the books of account, register, stock book or records themselves had been preserved.

A statement contained in a document produced by a computer is not by virtue of subsection (2) admissible in evidence whether in civil or criminal proceedings except in accordance with the Evidence Act 1893.