[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: 19CFR181.49]

[Page 368-369]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
     Subpart E--Restrictions on Drawback and Duty-Deferral Programs
 
Sec. 181.49  Retention of records.

    All records required to be kept by the exporter, importer, 
manufacturer or producer under this subpart with respect to 
manufacturing drawback claims, and all records kept by others which 
complement the records of the importer, exporter, manufacturer or 
producer (see Sec. 191.15 (see also Secs. 191.26(f), 191.38, 191.175(c)) 
of this chapter) shall be retained for at least three years after 
payment of such claims. However, any person who issues a drawback 
certificate that enables another person to make or perfect a drawback 
claim shall keep records in support of that certificate commencing

[[Page 369]]

on the date that the certificate is issued and shall retain those 
records for three years following the date of payment of the claim.

[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 
11006, Mar. 5, 1998]