[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: 19CFR163.1]

[Page 268-269]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.1  Definitions.

    When used in this part, the following terms shall have the meaning 
indicated:
    (a) Records--(1) In general. The term ``records'' means any 
information made or normally kept in the ordinary course of business 
that pertains to any activity listed in paragraph (a)(2) of this 
section. The term includes any information required for the entry of 
merchandise (the (a)(1)(A) list) and other information pertaining to, or 
from which is derived, any information element set forth in a collection 
of information required by the Tariff Act of 1930, as amended, in 
connection with any activity listed in paragraph (a)(2) of this section. 
The term includes, but is not limited to, the following: Statements; 
declarations; documents; electronically generated or machine readable 
data; electronically stored or transmitted information or data; books; 
papers; correspondence; accounts; financial accounting data; technical 
data; computer programs necessary to retrieve information in a usable 
form; and entry records (contained in the (a)(1)(A) list).
    (2) Activities. The following are activities for purposes of 
paragraph (a)(1) of this section:
    (i) Any importation, declaration or entry;
    (ii) The transportation or storage of merchandise carried or held 
under bond into or from the customs territory of the United States;
    (iii) The filing of a drawback claim;
    (iv) The completion and signature of a NAFTA Certificate of Origin 
pursuant to Sec. 181.11(b) of this chapter;
    (v) The collection, or payment to Customs, of duties, fees and 
taxes; or
    (vi) Any other activity required to be undertaken pursuant to the 
laws or regulations administered by Customs.
    (b) (a)(1)(A) list. See the definition of ``entry records''.

[[Page 269]]

    (c) Audit. ``Audit'' means a Customs regulatory audit verification 
of information contained in records required to be maintained and 
produced by persons listed in Sec. 163.2 or pursuant to other applicable 
laws and regulations administered by Customs but does not include a 
quantity verification for a customs bonded warehouse or general purpose 
foreign trade zone. The purpose of an audit is to determine that 
information submitted or required is accurate, complete and in 
accordance with laws and regulations administered by Customs.
    (d) Certified recordkeeper. A ``certified recordkeeper'' is a person 
who is required to keep records under this chapter and who is a 
participant in the Recordkeeping Compliance Program provided for in 
Sec. 163.12.
    (e) Compliance assessment. A ``compliance assessment'' is a type of 
importer audit performed by a Customs Compliance Assessment Team which 
uses various audit techniques, including statistical testing of import 
and financial transactions, to assess the importer's compliance level in 
trade areas, to determine the adequacy of the importer's internal 
controls over its customs operations, and to determine the importer's 
rates of compliance.
    (f) Entry records/(a)(1)(A) list. The terms ``entry records'' and 
``(a)(1)(A) list'' refer to records required by law or regulation for 
the entry of merchandise (whether or not Customs required their 
presentation at the time of entry). The (a)(1)(A) list is contained in 
the Appendix to this part.
    (g) Inquiry. An ``inquiry'' is any formal or informal procedure, 
other than an investigation, through which a request for information is 
made by a Customs officer.
    (h) Original. The term ``original'', when used in the context of 
maintenance of records, has reference to records that are in the 
condition in which they were made or received by the person responsible 
for maintaining the records pursuant to 19 U.S.C. 1508 and the 
provisions of this chapter, including records consisting of the 
following:
    (1) Electronic information which was used to develop other 
electronic records or paper documents;
    (2) Electronic information which is in a readable format such as a 
facsimile paper format or an electronic or hardcopy spreadsheet;
    (3) In the case of a paper record that is part of a multi-part form 
where all parts of the form are made by the same impression, one of the 
carbon-copy parts or a facsimile copy or photocopy of one of the parts; 
and
    (4) A copy of a record that was provided to another government 
agency which retained it, provided that, if required by Customs, a 
signed statement accompanies the copy certifying it to be a true copy of 
the record provided to the other government agency.
    (i) Party/person. The terms ``party'' and ``person'' refer to a 
natural person, corporation, partnership, association, or other entity 
or group.
    (j) Summons. ``Summons'' means any summons issued under this part 
that requires the production of records or the giving of testimony, or 
both.
    (k) Technical data. ``Technical data'' are records which include 
diagrams and other data with regard to a business or an engineering or 
exploration operation, whether conducted inside or outside the United 
States, and whether on paper, cards, photographs, blueprints, tapes, 
microfiche, film, or other media or in electronic or magnetic storage.
    (l) Third-party recordkeeper. ``Third-party recordkeeper'' means any 
attorney, any accountant or any customs broker other than a customs 
broker who is the importer of record on an entry.