[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: 19CFR163.8]

[Page 275]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.8  Third-party recordkeeper summons.

    (a) Notice required. Except as otherwise provided in paragraph (f) 
of this section, if a summons issued under Sec. 163.7 to a third-party 
recordkeeper requires the production of, or the giving of testimony 
relating to, records pertaining to transactions of any person, other 
than the person summoned, who is identified in the description of the 
records contained in the summons, then notice of the summons shall be 
provided to the person so identified in the summons.
    (b) Time of notice. The notice of service of summons required by 
paragraph (a) of this section should be provided by the issuing officer 
immediately after service of summons is obtained under Sec. 163.7(c), 
but in no event shall notice be given less than 10 business days before 
the date set in the summons for the production of records or the giving 
of testimony.
    (c) Contents of notice. The issuing officer shall ensure that any 
notice issued under this section includes a copy of the summons and 
provides the following information:
    (1) That compliance with the summons may be stayed if written 
direction not to comply with the summons is given by the person 
receiving notice to the person summoned;
    (2) That a copy of any such direction to not comply and a copy of 
the summons shall be sent by registered or certified mail to the person 
summoned and to the Customs officer who issued the summons; and
    (3) That the actions under paragraphs (c)(1) and (c)(2) of this 
section shall be accomplished not later than the day before the day 
fixed in the summons as the day upon which the records are to be 
examined or the testimony is to be given.
    (d) Service of notice. The Customs officer who issues the summons 
shall serve the notice required by paragraph (a) of this section in the 
same manner as is prescribed in Sec. 163.7(c)(2) for the service of a 
summons, or by certified or registered mail to the last known address of 
the person entitled to notice.
    (e) Examination of records precluded. If notice is required by this 
section, no record may be examined before the date fixed in the summons 
as the date to produce the records. If the person entitled to notice 
under paragraph (a) of this section issues a stay of compliance with the 
summons in accordance with paragraph (c) of this section, no examination 
of records shall take place except with the consent of the person 
staying compliance or pursuant to an order issued by a U.S. district 
court.
    (f) Exceptions to notice and stay of summons provisions--(1) 
Personal liability for duties, fees, or taxes. The notice provisions of 
paragraph (a) of this section shall not apply to any summons served on 
the person, or on any officer or employee of the person, with respect to 
whose liability for duties, fees, or taxes the summons is issued.
    (2) Verification of existence of records. The notice provisions of 
paragraph (a) of this section shall not apply to any summons issued to 
determine whether or not records of transactions of an identified person 
have been made or kept.
    (3) Judicial determination. The notice provisions of paragraph (a) 
of this section and the stay of compliance provisions of paragraph (c) 
of this section shall not apply with respect to a summons described in 
paragraph (a) of this section if a U.S. district court determines, upon 
petition by the issuing Customs officer, that reasonable cause exists to 
believe that the giving of notice may lead to an attempt:
    (i) To conceal, destroy, or alter relevant records;
    (ii) To prevent the communication of information from other persons 
through intimidation, bribery, or collusion; or
    (iii) To flee to avoid prosecution, testifying, or production of 
records.