[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: 19CFR163.8]



[Page 277-278]

 

                        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.  163.8  Third-party recordkeeper summons.



    (a) Notice required. Except as otherwise provided in paragraph (f) 

of this section, if a summons issued under Sec.  163.7 to a third-party 

recordkeeper requires the production of, or the giving of testimony 

relating to, records pertaining to transactions of any person, other 

than the person summoned, who is identified in the description of the 

records contained in the summons, then notice of the summons shall be 

provided to the person so identified in the summons.

    (b) Time of notice. The notice of service of summons required by 

paragraph (a) of this section should be provided by the issuing officer 

immediately after service of summons is obtained under Sec.  163.7(c), 

but in no event shall notice be given less than 10 business days before 

the date set in the summons for the production of records or the giving 

of testimony.

    (c) Contents of notice. The issuing officer shall ensure that any 

notice issued under this section includes a copy of the summons and 

provides the following information:

    (1) That compliance with the summons may be stayed if written 

direction not to comply with the summons is given by the person 

receiving notice to the person summoned;

    (2) That a copy of any such direction to not comply and a copy of 

the summons shall be sent by registered or certified mail to the person 

summoned and to the Customs officer who issued the summons; and

    (3) That the actions under paragraphs (c)(1) and (c)(2) of this 

section shall be accomplished not later than the day before the day 

fixed in the summons as the day upon which the records are to be 

examined or the testimony is to be given.

    (d) Service of notice. The Customs officer who issues the summons 

shall serve the notice required by paragraph (a) of this section in the 

same manner as is prescribed in Sec.  163.7(c)(2) for the service of a 

summons, or by certified or registered mail to the last known address of 

the person entitled to notice.

    (e) Examination of records precluded. If notice is required by this 

section, no record may be examined before the



[[Page 278]]



date fixed in the summons as the date to produce the records. If the 

person entitled to notice under paragraph (a) of this section issues a 

stay of compliance with the summons in accordance with paragraph (c) of 

this section, no examination of records shall take place except with the 

consent of the person staying compliance or pursuant to an order issued 

by a U.S. district court.

    (f) Exceptions to notice and stay of summons provisions--(1) 

Personal liability for duties, fees, or taxes. The notice provisions of 

paragraph (a) of this section shall not apply to any summons served on 

the person, or on any officer or employee of the person, with respect to 

whose liability for duties, fees, or taxes the summons is issued.

    (2) Verification of existence of records. The notice provisions of 

paragraph (a) of this section shall not apply to any summons issued to 

determine whether or not records of transactions of an identified person 

have been made or kept.

    (3) Judicial determination. The notice provisions of paragraph (a) 

of this section and the stay of compliance provisions of paragraph (c) 

of this section shall not apply with respect to a summons described in 

paragraph (a) of this section if a U.S. district court determines, upon 

petition by the issuing Customs officer, that reasonable cause exists to 

believe that the giving of notice may lead to an attempt:

    (i) To conceal, destroy, or alter relevant records;

    (ii) To prevent the communication of information from other persons 

through intimidation, bribery, or collusion; or

    (iii) To flee to avoid prosecution, testifying, or production of 

records.