[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: 19CFR163.4]

[Page 272-273]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 163--RECORDKEEPING--Table of Contents
 
Sec. 163.4  Record retention period.

    (a) General. Except as otherwise provided in paragraph (b) of this 
section, any record required to be made, kept, and rendered for 
examination and inspection by Customs under Sec. 163.2 or any other 
provision of this chapter shall be kept for 5 years from the date of 
entry, if the record relates to an entry, or 5 years from the date of 
the activity which required creation of the record.
    (b) Exceptions. (1) Any record relating to a drawback claim shall be 
kept until the third anniversary of the date of payment of the claim.
    (2) Packing lists shall be retained for a period of 60 calendar days 
from the end of the release or conditional release period, whichever is 
later, or, if a demand for return to Customs custody has been issued, 
for a period of 60 calendar days either from the date the goods are 
redelivered or from the date specified in the demand as the latest 
redelivery date if redelivery has not taken place.
    (3) A consignee who is not the owner or purchaser and who appoints a 
customs broker shall keep a record pertaining to merchandise covered by 
an informal entry for 2 years from the date of the informal entry.
    (4) Records pertaining to articles that are admitted free of duty 
and tax pursuant to 19 U.S.C. 1321(a)(2) and Secs. 10.151 through 10.153 
of this chapter, and carriers' records pertaining to manifested cargo 
that is exempt from

[[Page 273]]

entry under the provisions of this chapter, shall be kept for 2 years 
from the date of the entry or other activity which required creation of 
the record.
    (5) If another provision of this chapter sets forth a retention 
period for a specific type of record that differs from the period that 
would apply under this section, that other provision controls.