[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

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

[CITE: 19CFR163.0]



[Page 270]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 163_RECORDKEEPING--Table of Contents

 

Sec.  163.0  Scope.









Sec.

163.0 Scope.

163.1 Definitions.

163.2 Persons required to maintain records.

163.3 Entry records.

163.4 Record retention period.

163.5 Methods for storage of records.

163.6 Production and examination of entry and other records and 

          witnesses; penalties.

163.7 Summons.

163.8 Third-party recordkeeper summons.

163.9 Enforcement of summons.

163.10 Failure to comply with court order; penalties.

163.11 Compliance assessment and other audit procedures.

163.12 Recordkeeping Compliance Program.

163.13 Denial and removal of program certification; appeal procedures.



Appendix to Part 163--Interim (a)(1)(A) List



    Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1484, 1508, 1509, 1510, 1624.



    Source: T.D. 98-56, 63 FR 32946, June 16, 1998, unless otherwise 

noted.





    This part sets forth the recordkeeping requirements and procedures 

governing the maintenance, production, inspection, and examination of 

records. It also sets forth the procedures governing the examination of 

persons in connection with any investigation or compliance assessment, 

audit or other inquiry conducted for the purposes of ascertaining the 

correctness of any entry, for determining the liability of any person 

for duties, fees and taxes due or that may be due, for determining 

liability for fines, penalties and forfeitures, or for ensuring 

compliance with the laws and regulations administered or enforced by 

Customs. Additional provisions concerning records maintenance and 

examination applicable to U.S. importers, exporters, and producers under 

the United States-Canada Free Trade Agreement and the North American 

Free Trade Agreement are contained in parts 10 and 181 of this chapter, 

respectively.