records
(1) For purposes of this subsection— (A) The term “records” includes those— (i) required to be kept under section 1508 of this title ; or (ii) regarding which there is probable cause to believe that they pertain to merchandise the importation of which into the United States is prohibited. (B) The term “summons” means any summons issued under subsection (a) of this section which requires the production of records or the giving of testimony relating to records. Such term does not mean any summons issued to aid in the collection of the liability of any person against whom an assessment has been made or judgment rendered. (C) The term “third-party recordkeeper” means— (i) any customhouse broker, unless such customhouse broker is the importer of record on an entry; (ii) any attorney; and (iii) any accountant.