[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27.137]

[Page 750-751]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27_IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of 
Contents
 
                Subpart I_Importer's Records and Reports
 
Sec. 27.137  Retention.

    All records required by this part, documents or copies of documents 
supporting these records, and file copies of reports required by this 
part, must be retained for not less than three years, and during this 
period must be available, during business hours, for inspection and 
copying by appropriate ATF or Customs officers. Furthermore, the 
appropriate ATF officer may require

[[Page 751]]

these records to be kept for an additional period of not more than three 
years in any case where the appropriate ATF officer determines retention 
necessary or advisable. Any records, or copies thereof, containing any 
of the information required by this part to be prepared, wherever kept, 
must also be made available for inspection and copying.

[T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]

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