[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: 19CFR163.2]

[Page 271-272]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.2  Persons required to maintain records.

    (a) General. Except as otherwise provided in paragraph (b) or (e) of 
this section, the following persons shall maintain records and shall 
render such records for examination and inspection by Customs:
    (1) An owner, importer, consignee, importer of record, entry filer, 
or other person who:
    (i) Imports merchandise into the customs territory of the United 
States, files a drawback claim, or transports or stores merchandise 
carried or held under bond, or
    (ii) Knowingly causes the importation or transportation or storage 
of

[[Page 272]]

merchandise carried or held under bond into or from the customs 
territory of the United States;
    (2) An agent of any person described in paragraph (a)(1) of this 
section; or
    (3) A person whose activities require the filing of a declaration or 
entry, or both.
    (b) Domestic transactions. For purposes of paragraph (a)(1)(ii) of 
this section, a person who orders merchandise from an importer in a 
domestic transaction knowingly causes merchandise to be imported only 
if:
    (1) The terms and conditions of the importation are controlled by 
the person placing the order with the importer (for example, the 
importer is not an independent contractor but rather is the agent of the 
person placing the order: Whereas a consumer who purchases an imported 
automobile from a domestic dealer would not be required to maintain 
records, a transit authority that prepared detailed specifications from 
which imported subway cars or busses were manufactured would be required 
to maintain records); or
    (2) Technical data, molds, equipment, other production assistance, 
material, components, or parts are furnished by the person placing the 
order with the importer with knowledge that they will be used in the 
manufacture or production of the imported merchandise.
    (c) Recordkeeping required for certain exporters. Any person who 
exports goods to Canada or Mexico for which a Certificate of Origin was 
completed and signed pursuant to the North American Free Trade Agreement 
must also maintain records in accordance with part 181 of this chapter.
    (d) Recordkeeping required for customs brokers. Each customs broker 
must also make and maintain records and make such records available in 
accordance with part 111 of this chapter.
    (e) Recordkeeping not required for certain travelers. After having 
physically cleared the Customs facility, a traveler who made a baggage 
or oral declaration upon arrival in the United States will not be 
required to maintain supporting records regarding non-commercial 
merchandise acquired abroad which falls within the traveler's personal 
exemptions or which is covered by a flat rate of duty.