19 CFR 182.49
§ 182.49 Retention of records.
United States · 19 CFR — Customs Duties · Status: effective
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- Citation
- 19 CFR 182.49, § 182.49 Retention of records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75442
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Full text
All records required to be kept by the exporter, importer, manufacturer or producer under this subpart with respect to manufacturing drawback claims, and all records kept by others which complement the records of the importer, exporter, manufacturer or producer, including any person who transfers or enables another person to make or perfect a drawback claim, must be retained for at least three years from the date of liquidation of such claims or longer period if required by law (see §§ 190.10, 190.15, 190.38, and 190.175(c) 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.