[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: 19CFR191.15]



[Page 538-539]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 191_DRAWBACK--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  191.15  Recordkeeping.



    Pursuant to 19 U.S.C. 1508(c)(3), all records which pertain to the 

filing of a drawback claim or to the information contained in the 

records required by 19



[[Page 539]]



U.S.C. 1313 in connection with the filing of a drawback claim shall be 

retained for 3 years after payment of such claims or longer period if 

required by law (under 19 U.S.C. 1508, the same records may be subject 

to a different period for different purposes).