[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: 19CFR163.4]



[Page 273]

 

                        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.  163.4  Record retention period.



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

section, any record required to be made, kept, and rendered for 

examination and inspection by Customs under Sec.  163.2 or any other 

provision of this chapter shall be kept for 5 years from the date of 

entry, if the record relates to an entry, or 5 years from the date of 

the activity which required creation of the record.

    (b) Exceptions. (1) Any record relating to a drawback claim shall be 

kept until the third anniversary of the date of payment of the claim.

    (2) Packing lists shall be retained for a period of 60 calendar days 

from the end of the release or conditional release period, whichever is 

later, or, if a demand for return to Customs custody has been issued, 

for a period of 60 calendar days either from the date the goods are 

redelivered or from the date specified in the demand as the latest 

redelivery date if redelivery has not taken place.

    (3) A consignee who is not the owner or purchaser and who appoints a 

customs broker shall keep a record pertaining to merchandise covered by 

an informal entry for 2 years from the date of the informal entry.

    (4) Records pertaining to articles that are admitted free of duty 

and tax pursuant to 19 U.S.C. 1321(a)(2) and Sec. Sec.  10.151 through 

10.153 of this chapter, and carriers' records pertaining to manifested 

cargo that is exempt from entry under the provisions of this chapter, 

shall be kept for 2 years from the date of the entry or other activity 

which required creation of the record.

    (5) If another provision of this chapter sets forth a retention 

period for a specific type of record that differs from the period that 

would apply under this section, that other provision controls.