[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: 19CFR181.49]



[Page 369]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 181_NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents

 

      Subpart E_Restrictions on Drawback and Duty-Deferral Programs

 

Sec.  181.49  Retention of records.



    All records required to be kept by the exporter, importer, 

manufacturer or producer under this subpart with respect to 

manufacturing drawback claims, and all records kept by others which 

complement the records of the importer, exporter, manufacturer or 

producer (see Sec.  191.15 (see also Sec. Sec.  191.26(f), 191.38, 

191.175(c)) of this chapter) shall be retained for at least three years 

after payment of such claims. However, any person who issues a drawback 

certificate that enables another person to make or perfect a drawback 

claim shall keep records in support of that certificate commencing on 

the date that the certificate is issued and shall retain those records 

for three years following the date of payment of the claim.



[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 

11006, Mar. 5, 1998]