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Recordkeeping
The general 5-year retention rule and its exceptions.
Governing text: 19 CFR § 163.4
Rules to know
- General rule: 5 years from the date of entry, or from the activity that required the record.
- Drawback records: until the third anniversary of the date the claim is paid.
- Packing lists: 60 calendar days from the end of the release or conditional release period.
Free sample questions
Under the general rule, how long must a record that relates to an entry be kept?19 CFR 163.4(a)
CBP demands entry records. Unless a shorter period is prescribed for an admissibility or release determination, within what period must they be produced?19 CFR 163.6(a)
CBP generally completes the formal written audit report within:19 CFR 163.11(a)(5)
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