19 CFR 10.867
§ 10.867 Maintenance of records.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 10.867, § 10.867 Maintenance of records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/73302
- Permanent ID
ys:prov:73302@1- SHA-256
cfb42c18f41a4d195d0d03b6a16bf13fe2a025801f9bd8c9b2ad91f67b034b1a
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) General. An importer claiming preferential tariff treatment for a good under § 10.863 of this subpart must maintain, for five years after the date of the claim for preferential tariff treatment, all records and documents necessary for the preparation of the declaration.
(b) Applicability of other recordkeeping requirements. The records and documents referred to in paragraph (a) of this section are in addition to any other records required to be made, kept, and made available to CBP under Part 163 of this chapter.
(c) Method of maintenance. The records and documents referred to in paragraph (a) of this section must be maintained by importers as provided in § 163.5 of this chapter.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.