[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: 19CFR191.38]



[Page 550]

 

                        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 C_Unused Merchandise Drawback

 

Sec.  191.38  Records.



    (a) Maintained by claimant; by others. Pursuant to 19 U.S.C. 

1508(c)(3), all records which are necessary to be maintained by the 

claimant under this part with respect to drawback claims, and records 

kept by others to complement the records of the claimant, which are 

essential to establish compliance with the legal requirements of 19 

U.S.C. 1313(j)(1) or (j)(2), as applicable, and this part with respect 

to drawback claims, shall be retained for 3 years after payment of such 

claims (under 19 U.S.C. 1508, the same records may be subject to a 

different retention period for different purposes).

    (b) Accounting for the merchandise. Merchandise subject to drawback 

under 19 U.S.C. 1313(j)(1) and (j)(2) shall be accounted for in a manner 

which will enable the claimant:

    (1) To determine, and Customs to verify, the applicable import entry 

or certificate of delivery;

    (2) To determine, and Customs to verify, the applicable exportation 

or destruction; and

    (3) To identify with respect to the import entry or certificate of 

delivery, the imported duty-paid merchandise.