[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR143.37]

[Page 67-68]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 143--SPECIAL ENTRY PROCEDURES--Table of Contents
 
                   Subpart D--Electronic Entry Filing
 
Sec. 143.37  Retention of records.

    (a) Record maintenance requirements. All records received or 
generated by a broker or importer must be maintained in accordance with 
part 163 of this chapter.
    (b) Termination of broker's responsibility. If the broker is 
discharged by the importer, he shall retain the documentation for those 
deliveries, entries or entry summaries filed by him prior to such 
discharge. Documentation in

[[Page 68]]

possession of a broker at the time of permanent termination of the 
brokerage business shall be accounted for pursuant to Sec. 111.30(e) of 
this chapter.

[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR 
32945, June 16, 1998]