19 C.F.R. · Customs Duties
19 C.F.R. § 10.707

Maintenance of records.

Title 19 C.F.R. ● ACTIVE Primary Source
Regulatory Text

19 C.F.R. § 10.707 — Maintenance of records.

§ 10.707 Maintenance of records. (a) General. An importer claiming preferential tariff treatment for a good under § 10.703 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.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR19-SEC-EBEC8B
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
19 C.F.R. § 10.707
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CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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The regulatory text of 19 C.F.R. § 10.707 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 19 19 C.F.R. § 10.707