{"@context":"https://schema.org","@type":"DefinedTerm","name":"Retention obligation","description":"Freight forwarders, customs brokers, and international trade companies are legally required under tax and customs law to keep all relevant business records in an orderly manner for defined periods – this is the retention obligation. It applies equally to bills of lading, airway bills, customs declarations, commercial invoices, delivery notes, and electronic records. Applicable retention periods vary by jurisdiction and document type and can differ significantly from one country to another. Custo","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/retention-obligation","inLanguage":"en","dateModified":"2026-06-26T13:23:59.349245","citation":"https://www.law.tum.de/en/research/retention-obligation/","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/retention-obligation","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Retention obligation · Freight forwarders, customs brokers, and international trade companies are legally required under tax and customs law to keep all relevant business records in an orderly manner for defined periods – this is the retention obligation. · Quelle: https://www.law.tum.de/en/research/retention-obligation/"}