Records required of a manufacturer or claimant for manufacturing drawback claims must be retained for how long?
- 3 years after the date of liquidation of the related claims
- 5 years after importation
- 2 years after exportation
- 1 year after payment
Show the answer
A. 3 years after the date of liquidation of the related claims
Such records must be retained for 3 years after the date of liquidation of the related claims.
Source: 19 CFR 190.26(f)
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