[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: 19CFR191.38]

[Page 544]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                 Subpart C--Unused Merchandise Drawback
 
Sec. 191.38  Records.

    (a) Maintained by claimant; by others. Pursuant to 19 U.S.C. 
1508(c)(3), all records which are necessary to be maintained by the 
claimant under this part with respect to drawback claims, and records 
kept by others to complement the records of the claimant, which are 
essential to establish compliance with the legal requirements of 19 
U.S.C. 1313(j)(1) or (j)(2), as applicable, and this part with respect 
to drawback claims, shall be retained for 3 years after payment of such 
claims (under 19 U.S.C. 1508, the same records may be subject to a 
different retention period for different purposes).
    (b) Accounting for the merchandise. Merchandise subject to drawback 
under 19 U.S.C. 1313(j)(1) and (j)(2) shall be accounted for in a manner 
which will enable the claimant:
    (1) To determine, and Customs to verify, the applicable import entry 
or certificate of delivery;
    (2) To determine, and Customs to verify, the applicable exportation 
or destruction; and
    (3) To identify with respect to the import entry or certificate of 
delivery, the imported duty-paid merchandise.

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