[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: 19CFR111.25]



[Page 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.  111.25  Records must be available.



    During the period of retention, the broker must maintain the records 

referred to in this part in such a manner that they may readily be 

examined. Records required to be made or maintained under the provisions 

of this part must be made available upon reasonable notice for 

inspection, copying, reproduction or other official use by Customs 

regulatory auditors or special agents or other authorized Customs 

officers within the prescribed period of retention or within any longer 

period of time during which they remain in the possession of the broker. 

Records subject to the requirements of part 163 of this chapter must be 

made available to Customs in accordance with the provisions of that 

part.