19 CFR 163.4 - Record retention period.
(a)General. Except as otherwise provided in paragraph (b) of this section, any record required to be made, kept, and rendered for examination and inspection by Customs under § 163.2 or any other provision of this chapter shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5 years from the date of the activity which required creation of the record.
(1) Any record relating to a drawback claim shall be kept until the third anniversary of the date of payment of the claim.
(2) Packing lists shall be retained for a period of 60 calendar days from the end of the release or conditional release period, whichever is later, or, if a demand for return to Customs custody has been issued, for a period of 60 calendar days either from the date the goods are redelivered or from the date specified in the demand as the latest redelivery date if redelivery has not taken place.
(3) A consignee who is not the owner or purchaser and who appoints a customs broker shall keep a record pertaining to merchandise covered by an informal entry for 2 years from the date of the informal entry.
(4) Records pertaining to articles that are admitted free of duty and tax pursuant to 19 U.S.C. 1321(a)(2) and §§ 10.151 through 10.153 of this chapter, and carriers' records pertaining to manifested cargo that is exempt from entry under the provisions of this chapter, shall be kept for 2 years from the date of the entry or other activity which required creation of the record.
(5) If another provision of this chapter sets forth a retention period for a specific type of record that differs from the period that would apply under this section, that other provision controls.
Title 19 published on 2015-11-19
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR Part 163 after this date.
- 19 CFR 132.18 — License for Certain Worsted Wool Fabric Subject to Tariff-Rate Quota.
- 19 CFR 132.15 — Export Certificate for Beef Subject to Tariff-Rate Quota.
- 19 CFR 163.5 — Methods for Storage of Records.
- 19 CFR 132.17 — Export Certificate for Sugar-Containing Products Subject to Tariff-Rate Quota.
- 19 CFR 10.199 — Duty-Free Entry for Certain Beverages Produced in Canada From Caribbean Rum.
- 19 CFR 12.74 — Nonroad and Stationary Engine Compliance With Federal Antipollution Emission Requirements.
- 19 CFR 10.91 — Prototypes Used Exclusively for Product Development and Testing.