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What should Taxpayers do to maintain this facility?
Importers who benefit blue channel should maintain the following:
- Preserve their compliance record and comply with the requirements of both tax and customs laws and standards and security of goods requirements;
- Present genuine commercial invoices and any other trade documents that may be required by customs and other stakeholders involved in the customs clearance process;
- Establish and maintain systems within their organizations that promote compliance to tax and customs laws including keeping books of accounts;
- Develop proactive and pragmatic approaches to comply with the tax and customs laws and any other laws that impact on the trade supply chain.