[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR111.23]



[Page 514-515]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 111_CUSTOMS BROKERS--Table of Contents

 

        Subpart C_Duties and Responsibilities of Customs Brokers

 

Sec.  111.23  Retention of records.



    (a) Place and period of retention--(1) Place. Records must be 

retained by a broker in accordance with the provisions of this part and 

part 163 of this chapter within the broker district that covers the 

Customs port to which they relate unless the broker chooses to 

consolidate records at one or more other locations, and provides advance 

notice of that consolidation to Customs, in accordance with paragraph 

(b) of this section.



[[Page 515]]



    (2) Period. The records described in paragraph (a)(1) of this 

section, other than powers of attorney, must be retained for at least 5 

years after the date of entry. Powers of attorney must be retained until 

revoked, and revoked powers of attorney and letters of revocation must 

be retained for 5 years after the date of revocation or for 5 years 

after the date the client ceases to be an ``active client'' as defined 

in Sec.  111.29(b)(2)(ii), whichever period is later. When merchandise 

is withdrawn from a bonded warehouse, records relating to the withdrawal 

must be retained for 5 years from the date of withdrawal of the last 

merchandise withdrawn under the entry.

    (b) Notification of consolidated records--(1) Applicability. Subject 

to the requirements of paragraph (b)(2) of this section and except when 

a restriction applies under Sec.  163.5(b) of this chapter, the option 

of maintaining records on a consolidated system basis is available to 

brokers who have been granted permits to do business in more than one 

district.

    (2) Form and content of notice. If consolidated storage is desired 

by the broker, he must submit a written notice addressed to the 

Director, Regulatory Audit Division, U.S. Customs Service, 909 S.E. 

First Avenue, Miami, Florida 33131. The written notice must include:

    (i) Each address at which the broker intends to maintain the 

consolidated records. Each such location must be within a district where 

the broker has been granted a permit;

    (ii) A detailed statement describing all the records to be 

maintained at each consolidated location, the methodology of record 

maintenance, a description of any automated data processing to be 

applied, and a list of all the broker's customs business activity 

locations; and

    (iii) An agreement that there will be no change in the records, the 

manner of recordkeeping, or the location at which they will be 

maintained, unless the Director, Regulatory Audit Division, in Miami is 

first notified.