19 CFR 190.15

§ 190.15 Recordkeeping.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 190.15, § 190.15 Recordkeeping, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75508
Permanent ID: ys:prov:75508@1
SHA-256: e561523b2e1e37e0d51eff374b379a9d439cc67befe24c30b5eb6e248abe7433

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Full text

Pursuant to 19 U.S.C. 1508(c)(3), all records which pertain to the filing of a drawback claim or to the information contained in the records required by 19 U.S.C. 1313 in connection with the filing of a drawback claim must be retained for 3 years after liquidation of such claims or longer period if required by law (under 19 U.S.C. 1508, the same records may be subject to a different period for different purposes).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.