How long must records pertaining to the filing of a drawback claim be retained?
- 2 years after the claim is filed
- Until the claim is paid
- 3 years after liquidation of the claim
- 5 years from the date of entry
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C. 3 years after liquidation of the claim
All records pertaining to the filing of a drawback claim must be retained for 3 years after liquidation of the claim, or longer if required by law.
Source: 19 CFR 190.15
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