Customs Modernization and Tariff Act
Section 212. Records to be Kept by Customs Officers. - District Collectors, Deputy District Collectors, and customs officers acting in such capacities must maintain permanent records of official transactions and turn-over all records and official papers to their respective successors or other authorized officials. The records shall be made available for inspection by other authorized officials of the Bureau.
If required, the District Collector shall affix the official dry seal of the Bureau on all documents and records requiring authentication.