Customs Modernization and Tariff Act
Section 1006. Records to be Kept by the Bureau. - The Bureau shall keep a database of importer and broker profiles which shall include a record of audit results and the following information and papers:
(a) Articles of Incorporation;
(b) The company structure, which shall include, but not limited to, incorporators and board of directors key officers, and organizational structure;
(c) Key importations;
(d) Privileges enjoyed;
(e) Penalties; and (1) Risk categories.
The Bureau shall furnish the BIR and the DOF a copy of the final audit results within thirty (30) days from the issuance thereof.