[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR163.0]

[Page 268]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.0  Scope.

    This part sets forth the recordkeeping requirements and procedures 
governing the maintenance, production, inspection, and examination of 
records. It also sets forth the procedures governing the examination of 
persons in connection with any investigation or compliance assessment, 
audit or other inquiry conducted for the purposes of ascertaining the 
correctness of any entry, for determining the liability of any person 
for duties, fees and taxes due or that may be due, for determining 
liability for fines, penalties and forfeitures, or for ensuring 
compliance with the laws and regulations administered or enforced by 
Customs. Additional provisions concerning records maintenance and 
examination applicable to U.S. importers, exporters, and producers under 
the United States-Canada Free Trade Agreement and the North American 
Free Trade Agreement are contained in parts 10 and 181 of this chapter, 
respectively.