[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR27]

[Page 791]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27_IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents
 
                Subpart I_Importer's Records and Reports
 
Sec.  27.137  Retention.

    All records required by this part, documents or copies of documents 
supporting these records, and file copies of reports required by this 
part, must be retained for not less than three years, and during this 
period must be available, during business hours, for inspection and 
copying by appropriate TTB or Customs officers. Furthermore, the 
appropriate TTB officer may require these records to be kept for an 
additional period of not more than three years in any case where the 
appropriate TTB officer determines retention necessary or advisable. Any 
records, or copies thereof, containing any of the information required 
by this part to be prepared, wherever kept, must also be made available 
for inspection and copying.

[T.D. ATF-474, 67 FR 11232, Mar. 13, 2002]

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