[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: 19CFR163.1]



[Page 270-272]

 

                        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.  163.1  Definitions.



    When used in this part, the following terms shall have the meaning 

indicated:

    (a) Records--(1) In general. The term ``records'' means any 

information made or normally kept in the ordinary course of business 

that pertains to any activity listed in paragraph (a)(2) of this 

section. The term includes any information required for the entry of 

merchandise (the (a)(1)(A) list) and other information pertaining to, or 

from which is derived, any information element set forth in a collection 

of information required by the Tariff Act of 1930, as amended, in 

connection with any activity listed in paragraph (a)(2)



[[Page 271]]



of this section. The term includes, but is not limited to, the 

following: Statements; declarations; documents; electronically generated 

or machine readable data; electronically stored or transmitted 

information or data; books; papers; correspondence; accounts; financial 

accounting data; technical data; computer programs necessary to retrieve 

information in a usable form; and entry records (contained in the 

(a)(1)(A) list).

    (2) Activities. The following are activities for purposes of 

paragraph (a)(1) of this section:

    (i) Any importation, declaration or entry;

    (ii) The transportation or storage of merchandise carried or held 

under bond into or from the customs territory of the United States;

    (iii) The filing of a drawback claim;

    (iv) The completion and signature of a NAFTA Certificate of Origin 

pursuant to Sec.  181.11(b) of this chapter;

    (v) The collection, or payment to Customs, of duties, fees and 

taxes; or

    (vi) The completion and signature of a Chile FTA certification of 

origin and any other supporting documentation pursuant to the United 

States-Chile Free Trade Agreement.

    (vii) Any other activity required to be undertaken pursuant to the 

laws or regulations administered by Customs.

    (b) (a)(1)(A) list. See the definition of ``entry records''.

    (c) Audit. ``Audit'' means a Customs regulatory audit verification 

of information contained in records required to be maintained and 

produced by persons listed in Sec.  163.2 or pursuant to other 

applicable laws and regulations administered by Customs but does not 

include a quantity verification for a customs bonded warehouse or 

general purpose foreign trade zone. The purpose of an audit is to 

determine that information submitted or required is accurate, complete 

and in accordance with laws and regulations administered by Customs.

    (d) Certified recordkeeper. A ``certified recordkeeper'' is a person 

who is required to keep records under this chapter and who is a 

participant in the Recordkeeping Compliance Program provided for in 

Sec.  163.12.

    (e) Compliance assessment. A ``compliance assessment'' is a type of 

importer audit performed by a Customs Compliance Assessment Team which 

uses various audit techniques, including statistical testing of import 

and financial transactions, to assess the importer's compliance level in 

trade areas, to determine the adequacy of the importer's internal 

controls over its customs operations, and to determine the importer's 

rates of compliance.

    (f) Entry records/(a)(1)(A) list. The terms ``entry records'' and 

``(a)(1)(A) list'' refer to records required by law or regulation for 

the entry of merchandise (whether or not Customs required their 

presentation at the time of entry). The (a)(1)(A) list is contained in 

the Appendix to this part.

    (g) Inquiry. An ``inquiry'' is any formal or informal procedure, 

other than an investigation, through which a request for information is 

made by a Customs officer.

    (h) Original. The term ``original'', when used in the context of 

maintenance of records, has reference to records that are in the 

condition in which they were made or received by the person responsible 

for maintaining the records pursuant to 19 U.S.C. 1508 and the 

provisions of this chapter, including records consisting of the 

following:

    (1) Electronic information which was used to develop other 

electronic records or paper documents;

    (2) Electronic information which is in a readable format such as a 

facsimile paper format or an electronic or hardcopy spreadsheet;

    (3) In the case of a paper record that is part of a multi-part form 

where all parts of the form are made by the same impression, one of the 

carbon-copy parts or a facsimile copy or photocopy of one of the parts; 

and

    (4) A copy of a record that was provided to another government 

agency which retained it, provided that, if required by Customs, a 

signed statement accompanies the copy certifying it to be a true copy of 

the record provided to the other government agency.

    (i) Party/person. The terms ``party'' and ``person'' refer to a 

natural person, corporation, partnership, association, or other entity 

or group.



[[Page 272]]



    (j) Summons. ``Summons'' means any summons issued under this part 

that requires the production of records or the giving of testimony, or 

both.

    (k) Technical data. ``Technical data'' are records which include 

diagrams and other data with regard to a business or an engineering or 

exploration operation, whether conducted inside or outside the United 

States, and whether on paper, cards, photographs, blueprints, tapes, 

microfiche, film, or other media or in electronic or magnetic storage.

    (l) Third-party recordkeeper. ``Third-party recordkeeper'' means any 

attorney, any accountant or any customs broker other than a customs 

broker who is the importer of record on an entry.



[T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by CBP Dec. 05-07, 

70 FR 10884, Mar. 7, 2005]