[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: 19CFR163.2]



[Page 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.  163.2  Persons required to maintain records.



    (a) General. Except as otherwise provided in paragraph (b) or (e) of 

this section, the following persons shall maintain records and shall 

render such records for examination and inspection by Customs:

    (1) An owner, importer, consignee, importer of record, entry filer, 

or other person who:

    (i) Imports merchandise into the customs territory of the United 

States, files a drawback claim, or transports or stores merchandise 

carried or held under bond, or

    (ii) Knowingly causes the importation or transportation or storage 

of merchandise carried or held under bond into or from the customs 

territory of the United States;

    (2) An agent of any person described in paragraph (a)(1) of this 

section; or

    (3) A person whose activities require the filing of a declaration or 

entry, or both.

    (b) Domestic transactions. For purposes of paragraph (a)(1)(ii) of 

this section, a person who orders merchandise from an importer in a 

domestic transaction knowingly causes merchandise to be imported only 

if:

    (1) The terms and conditions of the importation are controlled by 

the person placing the order with the importer (for example, the 

importer is not an independent contractor but rather is the agent of the 

person placing the order: Whereas a consumer who purchases an imported 

automobile from a domestic dealer would not be required to maintain 

records, a transit authority that prepared detailed specifications from 

which imported subway cars or busses were manufactured would be required 

to maintain records); or

    (2) Technical data, molds, equipment, other production assistance, 

material, components, or parts are furnished by the person placing the 

order with the importer with knowledge that they will be used in the 

manufacture or production of the imported merchandise.

    (c) Recordkeeping required for certain exporters. Any person who 

exports goods to Canada or Mexico for which a Certificate of Origin was 

completed and signed pursuant to the North American Free Trade Agreement 

must also maintain records in accordance with part 181 of this chapter.

    (d) Recordkeeping required for customs brokers. Each customs broker 

must also make and maintain records and make such records available in 

accordance with part 111 of this chapter.

    (e) Recordkeeping not required for certain travelers. After having 

physically cleared the Customs facility, a traveler who made a baggage 

or oral declaration upon arrival in the United States will not be 

required to maintain supporting records regarding non-commercial 

merchandise acquired abroad which falls within the traveler's personal 

exemptions or which is covered by a flat rate of duty.