[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: 19CFR163.3]

[Page 270]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.3  Entry records.

    Any person described in Sec. 163.2(a) with reference to an import 
transaction shall be prepared to produce or transmit to Customs, in 
accordance with Sec. 163.6(a), any entry records which may be demanded 
by Customs. If entry records submitted to Customs not pursuant to a 
demand are returned by Customs, or if production of entry records at the 
time of entry is waived by Customs, such person shall continue to 
maintain those entry records in accordance with this part. Entry records 
which are normally kept in the ordinary course of business must be 
maintained by such person in accordance with this part whether or not 
copies thereof are retained by Customs.