What Every Member of the 

Trade Community Should Know About: 

Recordkeeping 

AN INFORMED COMPLIANCE PUBLICATION 

JANUARY 2005 
Recordkeeping 

January 2005 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S.

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations.

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

Revised: January 2005 

First published: June 1998 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 
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PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a

greater obligation on CBP to provide the public with improved information concerning the trade

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and

determine the value of imported merchandise and to provide any other information necessary to

enable U.S. Customs and Border Protection to properly assess duties, collect accurate

statistics, and determine whether other applicable legal requirements, if any, have been met.

CBP is then responsible for fixing the final classification and value of the merchandise. An

importer of record’s failure to exercise reasonable care could delay release of the merchandise

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to

provide information to the public, CBP has issued a series of informed compliance publications, 

and videos, on new or revised requirements, regulations or procedures, and a variety of

classification and valuation issues. 

This publication, prepared by the International Trade and Compliance Division, ORR, explains

the recordkeeping and related regulations. We sincerely hope that this material, together with

seminars and increased access to rulings of U.S. Customs and Border Protection, will help the

trade community to improve voluntary compliance with customs laws and to understand the

relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to

obtain advice from an expert who specializes in customs matters, for example, a licensed

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Michael T. Schmitz, 

Assistant Commissioner 

Office of Regulations and Rulings 
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RECORDS AND RECORDKEEPING REQUIREMENTS............................7

I. BACKGROUND AND INTRODUCTION .................................................7

II. RECORDKEEPING REQUIREMENTS ...............................................10

A. WHAT ARE RECORDS? ...................................................................................... 10

B. WHAT ARE ENTRY RECORDS AND THE §(a)(1)(A) LIST?” .............................. 11

C. WHO IS SUBJECT TO RECORDKEEPING REQUIREMENTS? ......................... 12

D. HOW LONG MUST RECORDS BE KEPT?.......................................................... 13

E. MUST ORIGINAL RECORDS BE KEPT?............................................................. 13

F. WHAT ARE THE REQUIREMENTS FOR ALTERNATIVE METHODS OF 

STORAGE?................................................................................................................ 14

III. PRODUCTION, INSPECTION AND EXAMINATION ..........................15

A. PRODUCTION OF ENTRY (“(a)(1)(A)”) RECORDS............................................. 15

B. WHAT IF ENTRY RECORDS ARE NOT PRODUCED?....................................... 16

C. GENERAL EXAMINATION AUTHORITY ............................................................. 17

D. SUMMONS AUTHORITY ..................................................................................... 17

E. SUMMONS TO THIRD PARTY RECORDKEEPERS........................................... 18

F. SUMMONS ENFORCEMENT AND PENALTIES.................................................. 19

IV. RECORDKEEPING COMPLIANCE PROGRAM ................................20

APPENDIX.................................................................................................23

GENERAL INFORMATION: ....................................................................................... 23

LIST OF RECORDS AND INFORMATION REQUIRED FOR THE ENTRY OF 

MERCHANDISE......................................................................................................... 24

ADDITIONAL INFORMATION...................................................................31

The Internet................................................................................................................ 31

Customs Regulations ................................................................................................. 31

Customs Bulletin ........................................................................................................ 31

Importing Into the United States................................................................................. 32

Informed Compliance Publications............................................................................. 32

Value Publications...................................................................................................... 33

“Your Comments are Important”................................................................................. 34

 
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RECORDS AND RECORDKEEPING REQUIREMENTS 

I. BACKGROUND AND INTRODUCTION 

The records of carriers and importers relating to the importation of merchandise 

have been subject to U.S. Customs and Border Protection (CBP) inspection or 

examination since the beginning of the Federal government. Sections 10 and 11 of the 

act of July 31, 1789 required masters of vessels arriving in the United States to provide 

two copies of their manifests to CBP officers. These manifests were required to have a 

“true account of the loading which such ship or vessel had on board at the port from

which she last sailed” together with marks and numbers, the ports to which they were

bound and the persons to whom they were consigned. Penalties were provided for 

refusal or neglect in making entry or providing the manifests. Section 13 of the same 

act required an owner or consignee of imported goods to file an entry for his

merchandise and provide CBP officers with original invoices and bills of lading and an 

oath stating that the price and quantity information contained on those documents was 

to the best of his knowledge and belief accurate. If a person filing an entry later found

the information to be incorrect, he had to report it and file a corrected entry. The entry 

was authenticated by the collector and countersigned by the naval officer. Only after 

these formalities were complied with, and duties paid (or guaranteed) was a permit to 

unlade the goods granted. If the invoice was found to be fraudulent, the goods or their 

value were forfeited. 

The accuracy of import (and export) information is important not only because it 

affects the revenue, but because accurate trade information and statistics are important 

in determining trade policy, the future eligibility of certain goods or goods from certain

countries for special programs, the impact of imports on domestic industries, and the 

effectiveness of various trade agreements and programs. So important was accuracy,

that even as early as 1818 certain invoices covering goods subject to ad valorem duties

had to be certified under oath before a collector or U.S. Consul abroad. 

Over the years, as valuation, classification and admissibility laws changed, so did 

the invoicing, recordkeeping requirements, and examination authority. Originally, all 

goods were examined and all required records were provided to CBP at the time of 

entry. As merchandise descriptions and transactions became more complex, 

classification and valuation laws changed and it became necessary for CBP officers to 

review records other than the invoice to determine the correct customs classification 

and value. The earliest laws allowing post-entry compulsory production of documents 

to, or examination by, CBP officers were primarily concerned with valuation issues. 

 

Section 8 of the Act of July 14, 1832 authorized appraisers to examine any

person under oath on “any matter or thing which they may deem material in ascertaining 

the true value of any merchandise imported, and to require the production ... of any 

letters, accounts, or invoices, in his possession relating to the same....” Section 17, Act

of August 30, 1842 (later codified as §§2922-2924, Revised Statutes) extended this

examination authority to collectors and naval officers, and expanded the statute to cover 
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wholesale value as well as market value. If a person neglected or refused to appear, or 

refused to subscribe to the oath or produce the required documents, he was subject to a 

monetary penalty and if the cited party was the owner, importer, or consignee, the 

customs appraisal became final and conclusive. A person who willfully gave false 

testimony was guilty of perjury and if he was the owner, importer or consignee, the 

goods were forfeited. There were additional criminal penalties for using false or 

fraudulent invoices to pass goods through CBP. 

By the Civil War, frauds on the revenue were so common that Congress enacted 

the Act of March 3, 1863 entitled “An act to prevent and punish frauds on the revenue, 

to provide for the more certain and speedy collections of claims in favor of the United 

States, and for other purposes,” which mandated certified triplicate invoices showing all 

charges. Section 7 of this act authorized the collector to obtain a judicial search warrant 

authorizing the search for, and seizure of, any invoices, books, or papers relating to 

actual or attempted frauds on the revenue. Willful concealment or destruction of these 

records could result in criminal sanctions. 

Section 5 of the Act of June 22, 1874, (now codified as 19 U.S.C. §535) 

authorized courts to order the compulsory production of books, invoices and papers in 

civil proceedings under the revenue laws. If a defendant or claimant failed or refused to 

produce the demanded records, the government’s allegations were taken as confessed 

until the records’ absence was explained to the satisfaction of the court. 

In 1890, the customs laws were amended to permit CBP officers to order the 

compulsory production and examination of records related to classification, as well as 

valuation. 

From 1890 and until 1978, the customs laws (including sections 509-511 of the 

Tariff Act of 1930, 19 U.S.C. §§1509-1511) authorized CBP officers to inspect an 

importer’s “books, papers, records, accounts documents, or correspondence pertaining 

to the value or classification” of his imported merchandise. If the importer failed to 

permit the inspection, his importations could be prohibited and delivery withheld. If the 

refusal continued for a year, the merchandise could be sold at auction. In addition, CBP 

officers could issue citations for “any owner, consignee, agent, or other person” to 

appear before them and be examined under oath “upon any matter or thing which 

they...may deem material respecting any imported merchandise then under 

consideration or previously imported within one year, in ascertaining the classification or 

the value thereof, or the rate or amount of duty;” and they were authorized to “require 

the production of any letters, accounts, contracts, invoices or other documents relating 

to said merchandise” and to take testimony which could be used in subsequent court 

proceedings. If an individual refused to appear, declined to answer, or refused to 
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produce the demanded papers, relatively small monetary penalties could be imposed 

and the last official appraisal became final and conclusive. If false testimony was given 

the person was deemed guilty of perjury and his goods, or their value could be forfeited. 

As more laws creating import restrictions and prohibitions were enacted, 

admissibility or compliance determinations (involving, to name a few, quotas, 

embargoes, and various provisions affecting health, safety, the environment, or 

intellectual property rights) became more complex. As the volume of imports increased, 

fewer shipments were examined at the time of entry and more reliance was placed on 

post-entry review and audits to ensure the accuracy of information provided to CBP and 

compliance with the customs laws. 

The Customs Procedural Reform Act of 1978 amended sections 509-510 and 

added a new section 508 (19 U.S.C. §1508) which required an owner, importer, 

consignee, or agent thereof who imports, or who knowingly causes an importation of 

merchandise to “make, keep and render for examination and inspection such records 

(including statements, declarations, and other documents)” which pertain to the 

importation, or to the information contained in the documents required by the Tariff Act 

in connection with the entry of merchandise and “are normally kept in the ordinary 

course of business.” Under amended section 509 (19 U.S.C. §1509) review of the 

mandated records was not limited to classification or value issues. CBP officers were 

given specific examination and administrative summons authority for inquiries or 

investigations conducted for the purpose of: 

• ascertaining the correctness of any entry; 

• determining the liability of any person for duties and taxes; 

• determining the liability of any person for fines, penalties, and forfeitures; or 

• ensuring compliance with the laws of the United States administered by CBP. 

The 1978 law also established special procedures for certain “third party 

recordkeepers” (customs brokers, accountants or attorneys who were not the party 

liable for duties and taxes) and expanded the contempt authority of district courts in 

summons enforcement proceedings. 

On December 8, 1993, the President signed into law the North American Free 

Trade Agreement (NAFTA) Implementation Act (Pub. L. 103-182). Sections 205 and 

614-616 of this act amended many of the recordkeeping requirements contained in 

sections 508-510 (19 U.S.C. §§1508-1510) by: expanding the parties subject to 

recordkeeping requirements; including electronically generated or machine readable 

data in the definition of “records;” and granting the courts authority to impose monetary 

penalties in summons enforcement proceedings. 
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Sections 614-616 are part of Title VI of the NAFTA Implementation Act which 

contained many provisions pertaining to customs modernization and is commonly 

referred to as the “Mod Act.” The Mod Act amended various provisions of customs laws 

to facilitate the entry process by granting to CBP the authority not to require the 

presentation of certain documentation or information at the time of entry. However, in 

exchange for not requiring the presentation of documents at the time of entry, and in 

order to not jeopardize the ability of CBP to obtain records at a later date, section 615 of 

the Mod Act amended section 509 of the Tariff Act to set forth special recordkeeping 

and production requirements for certain entry records identified by CBP in the “(a)(1)(A) 

list” (named after the paragraph of section 509 which specifically refers to such 

records), including administrative penalties for the failure to maintain or produce such 

records when demanded by CBP. In order to implement these provisions and related 

provisions pertaining to regulatory audit procedures, CBP revised its implementing 

regulations (previously found in Part 162 of the CBP Regulations, 19 CFR Part 162) and 

issued them, after public comment, as new Part 163 (19 CFR Part 163). In addition, 

certain recordkeeping provisions contained in other parts were also revised. 

This informed compliance publication explains the revised recordkeeping and 

related regulations. Every effort has been made to be as accurate as possible. 

However, in case of variances between this publication and the CBP Regulations, the 

CBP Regulations are controlling. All reference to “Parts” are to Parts of the CBP 

Regulations (CBPR) which are codified in title 19, Code of Federal Regulations (19 

CFR). 

II. RECORDKEEPING REQUIREMENTS 

A. WHAT ARE RECORDS? 

In Part 163, the term “records” means any information made or normally kept in 

the ordinary course of business which pertains to the following activities: 

• any importation, declaration or entry; 

• the transportation or storage of merchandise carried or held under bond into 

or from the customs territory of the United States; 

• the filing of a drawback claim; 

• the completion and signature of a NAFTA export Certificate of Origin pursuant 

to Part 181; 

• the collection and payment of fees and taxes to CBP; and 
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• any other activity required to be undertaken pursuant to laws or regulations 

administered by CBP. 

The term “records” includes any information required for the entry of 

merchandise (see discussion of the “(a)(1)(A) list” below) and other information 

pertaining to, or from which is derived, any information element set forth in a collection 

of information required by the Tariff Act of 1930, as amended, in connection with an 

activity described above. The term includes, but is not limited to: 

• statements, declarations, documents; 

• electronically generated or machine readable data; 

• electronically stored or transmitted information or data; 

• books, papers, correspondence; 

• accounts, financial accounting data; 

• technical data; and 

• computer programs necessary to retrieve information in a usable form 

B. WHAT ARE ENTRY RECORDS AND THE §(a)(1)(A) LIST?” 

The term “entry records” refers to records (including data elements) required by 

law or regulation for the entry of merchandise. Prior to passage of the Mod Act, these 

records were either attached to paper entry packages or electronically transmitted to 

CBP as part of the entry process. Although they were required by law or regulation, 

CBP officers could, on occasion, waive presentation (but not retention) of these records 

at the time of entry. Some members of the importing community mistakenly believed 

that entry records whose presentation at the time of entry was waived, no longer had to 

be maintained for post-entry audits or investigations. 

The Mod Act clarified the matter by requiring CBP to compile a list of all the 

records required by law or regulation for the entry of merchandise and then publish the 

list. This list is commonly referred to as the “(a)(1)(A) list” because its compilation and 

publication are mandated by section 509(a)(1)(A) of the Tariff Act (19 U.S.C. 

§1509(a)(1)(A)). If a record is on the “(a)(1)(A) list,” it is required to be maintained, and 

produced upon demand. Failure to maintain or produce entry records may result in the 

imposition of substantial penalties and possible reliquidation of entries. (See discussion 

below). 

The “(a)(1)(A) list” does not create any new requirements. It is merely a list of 

existing requirements. It is set forth as an appendix to Part 163 and this publication. 
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C. WHO IS SUBJECT TO RECORDKEEPING REQUIREMENTS? 

In general, the following persons are required to maintain records and make 

them available for examination by CBP: 

• an owner, importer, consignee, importer of record, entry filer or other person 

who: 

• imports merchandise into the customs territory of the United States; 

• files a drawback claim; 

• transports or stores merchandise carried or held under bond; or 

• knowingly cause the importation or transportation or storage of merchandise 

carried or held under bond into or from the customs territory of the United 

States; 

• an agent of any person described above; or 

• a person whose activities require the filing of a declaration or entry, or both. 

However, a traveler who has physically cleared the CBP facility after making a 

baggage declaration or oral declaration upon arrival in the United States, is not required 

to maintain supporting records regarding non-commercial merchandise acquired abroad 

which falls within the traveler’s personal exemptions or which is covered by a flat rate of 

duty. 

A person who orders merchandise from an importer in a domestic transaction 

knowingly causes merchandise to be imported (and thus is required to maintain and 

produce records) only if the person ordering the merchandise a) controls the terms and 

conditions of the importation, or b) furnishes technical data, molds, equipment, other 

production assistance, material, components, or parts with knowledge that they will be 

used in the manufacture or production of the imported merchandise. 

Examples: A person who purchases an imported automobile from a dealer 

within the United States generally would not be subject to CBP recordkeeping 

requirements. However, a transit authority which prepared detailed technical 

specifications from which imported subway cars were manufactured would be subject to 

the recordkeeping requirements. 

In addition to the persons listed above who are subject to the general 

recordkeeping requirements in Part 163, the following persons are subject to special 

recordkeeping requirements: 

• any person who completes and signs a Certificate of Origin for goods 

exported to Canada or Mexico pursuant to NAFTA must also maintain records 

in accordance with Part 181; and 
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• customs brokers must also comply with the additional requirements of Part 

111. 

 

D. HOW LONG MUST RECORDS BE KEPT? 

As a general rule, any record required to be made, kept and rendered for 

examination or inspection under Part 163 must be kept for 5 years from the date of 

entry (which includes a reconciliation), if the record relates to an entry, or 5 years from 

the date of the activity which required creation of the record. There are some 

exceptions to this general rule, however: 

• records relating to drawback claim must be retained until the third anniversary 

of the date of payment of the claim; 

• packing lists must be retained for a period of 60 calendar days from the end 

of the release or conditional release period, whichever is later, or, if demand 

for return to CBP custody (“redelivery”) has been issued, for a period of 60 

calendar days either from the date the goods are redelivered or from the date 

specified in the demand as the latest redelivery date if redelivery has not 

taken place; 

• a consignee who is not the owner or purchaser and who appoints a customs 

broker shall keep records pertaining to merchandise covered by an informal 

entry for 2 years from the date of the informal entry; 

• records pertaining to articles that are admitted free of duty and tax pursuant to 

19 U.S.C. §1321(a)(2) and 19 CFR 10.151-10.153 and carriers’ records 

pertaining to manifested cargo that is exempt from entry under the provisions 

of 19 CFR shall be kept for 2 years from the date of entry or other activity 

which required creation of the record; or 

• if another provision of the CBP Regulations sets forth a different retention 

period for a specific type of record, the other provision controls. For example: 

• 10.137 sets forth a retention period of 3 years from liquidation for records of 

use or disposition for certain goods whose rate of duty is dependent upon 

actual use; and 

• 181.12 requires that all supporting records relating to NAFTA Certificates of 

Origin for exports be maintained for 5 years from the date the certificate was 

signed. 

E. MUST ORIGINAL RECORDS BE KEPT? 

Unless a recordkeeper has adopted alternative storage methods pursuant to 

section 163.5, of the CBP Regulations, the recordkeeper must maintain the original 

records, whether paper or electronic. Even if proper alternative storage methods have 
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been adopted, certain records must be kept in their original format for a limited time, or 

may not be alternatively stored at all: 

• except in the case of packing lists, entry records must be maintained in their 

original format for a period of 120 calendar days from the end of the release 

or conditional release period, whichever is later, or, if demand for return to 

CBP custody (“redelivery”) has been issued, for a period of 120 calendar days 

either from the date the goods are redelivered or from the date specified in 

the demand as the latest redelivery date if redelivery has not taken place; and 

• records required by other Federal agencies are subject to their record 

retention requirements. 

Whether records are kept in their original format or under an alternative method 

of storage, they must be capable of being retrieved upon lawful request or demand by 

CBP. 

F. WHAT ARE THE REQUIREMENTS FOR ALTERNATIVE METHODS 

OF STORAGE? 

A recordkeeper may use an alternative storage method by providing advance 

written notification to the Director, Regulatory Audit Division, U.S. Customs and Border 

Protection, 2001 Cross Beam Drive, Charlotte, North Carolina 28217-2856. The notice 

must specify the storage method to be used and state that it complies with the 

standards set forth in section 163.5. Methods that are in compliance with generally 

accepted business standards will generally satisfy CBP requirements, provided that the 

method allows for retrieval of requested records within a reasonable time after the 

request and adequate safeguards are in place to prevent alteration, destruction or 

deterioration of the records. Common alternative methods include, but are not limited 

to, machine readable data, CD-ROM, and microfiche. If an alternative storage method 

covers records that pertain to goods under CBP seizure or detention or that relate to a 

matter that is currently the subject or an inquiry or investigation or administrative or 

court proceeding, the appropriate CBP office may instruct the person in writing that 

those records must be maintained as original records and therefore may not be 

converted to an alternative format until specific written authorization is received from 

that office. Any such instruction must describe the records with reasonable specificity 

but need not identify the underlying basis for the instruction and will not preclude 

application of the planned alternative storage method to other records. 

In order to use an alternative storage method, a recordkeeper must meet the 

following standards: 
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• operational and written procedures are in place to ensure that the imaging 

and/or other media storage process preserves the integrity, readability, and 

security of the information contained in the original records; 

• the procedures must include a standardized retrieval process; 

• vendor specifications/documentation and benchmark data must be available 

for CBP review; 

• there must be an effective labeling, naming, filing, and indexing system; 

• internal testing of the system must be performed on a yearly basis; 

• the recordkeeper must have the capability to make, and bear the cost of, 

hard-copy reproductions of alternatively stored records required by CBP; 

• the recordkeeper must keep one working copy and one back-up copy of the 

records in a secure location for the required record retention period; 

• entry records must be maintained in their original formats for a period of 120 

calendar days from the end of the release or conditional release period, 

whichever is later, or, if demand for return to CBP custody (“redelivery”) has 

been issued, for a period of 120 calendar days either from the date the goods 

are redelivered or from the date specified in the demand as the latest 

redelivery date if redelivery has not taken place; and 

• CBP must be notified in writing at least 30 calendar days before implementing 

any change to the alternative storage procedures 

A failure to meet the requirements may result in the recordkeeper being notified 

by CBP that alternative storage is not permitted. 

III. PRODUCTION, INSPECTION AND EXAMINATION 

A. PRODUCTION OF ENTRY (“(a)(1)(A)”) RECORDS 

CBP officers may require the production of entry records by any recordkeeper 

required to maintain such records, pursuant to written, oral or electronic notice, even if 

the entry records were required at the time of entry. An oral demand for entry records 

must be followed by a written or electronic request. The entry records must be 

produced within 30 calendar days of receipt of the demand or within any shorter period 

prescribed by CBP when the records are required in connection with a determination of 

admissibility or release of the merchandise. If a recordkeeper encounters a problem in 

timely complying with the demand, he should notify CBP in writing or electronically, 

before the expiration of the production period, with a request for approval of a specific 

additional time in which to produce the records. The recordkeeper must include an 

explanation for the inability to comply. CBP will promptly advise the requesting party 

either that the request is denied or that the additional time requested, or a shorter period 

deemed appropriate by CBP, is approved. A request for additional time does not 

preclude the imposition of penalties or other sanctions, but no such sanctions will be 
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imposed if the request is approved and the records produced before expiration the 

additional time granted by CBP. 

B. WHAT IF ENTRY RECORDS ARE NOT PRODUCED? 

If a recordkeeper fails to produce an entry record upon lawful demand, the 

consequences can be severe. 

• if the failure is the result of a willful failure to maintain, store or retrieve a 

demanded record, CBP may assess an administrative penalty for each 

release of merchandise, not to exceed $100,000 or an amount equal to 75% 

of the appraised value of the merchandise, whichever is less; or 

• if the failure is the result of a negligent failure to maintain, store or retrieve a 

demanded record, CBP may assess an administrative penalty for each 

release of merchandise, not to exceed $10,000 or an amount equal to 40% of 

the appraised value of the merchandise, whichever is less; and 

• in addition, if the demanded record relates to eligibility for an HTSUS column 

1 special rate of duty, the entry 

• if unliquidated, shall be liquidated at the HTSUS column 1 general rate (or 

column 2 rate, if applicable); or 

• if liquidated within the 2-year period preceding the date of demand, shall be 

reliquidated at the HTSUS column 1 general rate (or column 2 rate, if 

applicable) notwithstanding the time limits in 19 U.S.C. §1514 or §1520. 

Penalties cannot be assessed if the person who fails to comply with a lawful 

demand can show: 

• that the loss of the demanded record was the result of an act of God or other 

natural casualty or disaster beyond the fault of such person or his agent; 

• on the basis of other evidence satisfactory to CBP, that the demand was 

substantially complied with; 

• that the record demanded was presented to and retained by CBP at the time 

of entry, or pursuant to an earlier demand; or 

• that he is a certified participant in the Recordkeeping Compliance Program 

(see below), that he is generally in compliance with the appropriate 

procedures and that the violation in question is his first violation and was nonwillful. 

The penalties for failure to maintain or produce entry records are in addition to 

any other penalty except for: 
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• a penalty under 19 U.S.C. §1592 for a material omission of any information in 

the demanded record; or 

• disciplinary action taken under 19 U.S.C. §1641. 

Penalties assessed for recordkeeping violations must take into account the 

degree of compliance compared to the total number of importations, the nature of the 

demanded records and the recordkeeper’s cooperation. Any administrative penalty 

assessed under the recordkeeping provisions may be remitted or mitigated pursuant to 

19 U.S.C. §1618. 

C. GENERAL EXAMINATION AUTHORITY 

 CBP officers may examine any relevant entry or other records if CBP initiates 

an inquiry, compliance assessment, audit or investigation for any of these purposes: 

• ascertaining the correctness of any entry; 

• determining the liability of any person for duties, taxes, and fees due or which 

may be due; 

• determining the liability of any person for fines, penalties, and forfeitures; or 

• ensuring compliance with the laws of the United States administered or 

enforced by CBP. 

These examinations occur during normal business hours, and to the extent 

possible, at mutually convenient times, after providing the person responsible for such 

records reasonable written, oral, or electronic notice, which describes the records to be 

examined with reasonable specificity. In addition to, or in lieu of the examination notice, 

CBP may issue a summons. (See below). 

D. SUMMONS AUTHORITY 

During the course of any inquiry, compliance assessment, audit or investigation, 

for any of the purposes listed above in III. C, the Commissioner of CBP or designated 

officers (not below the rank of port director, or field director of regulatory audit) may 

issue a summons requiring a person to appear within a reasonable time before the 

appropriate CBP officer and produce records, or give relevant testimony under oath, or 

both. 

The summons may be issued to any person who: 

• imported, or knowingly caused to be imported merchandise into the customs 

territory of the United States; 
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• exported merchandise, or knowingly caused merchandise to be exported to a 

NAFTA country; 

• transported or stored merchandise that was or is carried or held under bond, 

or knowingly caused such transportation or storage; 

• filed a declaration, entry, or drawback claim; 

• is an officer, employee, or agent of any person identified above; 

• has possession, custody or care of records relating to an activity identified 

above; or 

• CBP otherwise may deem proper. 

If the summons compels the appearance of a person, it will state the name, title, 

and phone number before whom the appearance is to take place and the scheduled 

time and place (not to exceed 100 miles from where the summons is served) of the 

appearance. It will also state the name, address, and phone number of the issuing 

officer. If the summons requires the production of records, it will also describe the 

records in question with reasonable specificity. 

Any CBP officer designated in the summons may serve it by personal delivery to 

a natural person. A CBP officer may serve a corporation, partnership or other 

unincorporated association subject to suit under a common name by delivery to an 

officer, managing or general agent, or an agent authorized by appointment or law to 

receive service of process. If CBP has to go to court to enforce the summons, the 

certificate of service signed by the person serving it is prima facie evidence of the facts 

it states. 

E. SUMMONS TO THIRD PARTY RECORDKEEPERS 

A third party recordkeeper is an attorney, an accountant, or a customs broker 

other than a customs broker who is the importer of record. If a summons issued to a 

third party recordkeeper requires the production of, or the giving of testimony relating to, 

records pertaining to transactions of any other person identified in the description of 

records contained in the summons, notice of the summons generally must also be 

provided to the person so identified in the summons not less than 10 business days 

before the date set in the summons for the production of records or giving of testimony. 

The notice shall include a copy of the summons and information on how to stay (delay) 

compliance. The notice may be served in the same manner as a summons, or by 

certified or registered mail to the last known address of the person entitled to notice. If 

notice is required, no examination of records may take place before the date for records 

production fixed in the summons. 
Recordkeeping 

January 2005 

Compliance with the summons may be stayed if the person receiving notice 

gives written directions to the third party recordkeeper to not comply with the summons 

and sends a copy of those directions and a copy of the summons by registered or 

certified mail to the person summoned and to the officer who issued the summons not 

later than the day before the day fixed in the summons for producing the records or 

giving the testimony. If a stay of compliance is properly issued by the person entitled to 

notice, no examination of records may take place except with the consent of the person 

who stayed compliance or by order of a U. S. district court. 

Third party notice and stay procedures do not apply if: 

• the summons is served on the person (or an officer or employee of the 

person) with respect to whose liability for duties, fees, and taxes the 

summons is issued; 

• the summons is issued to determine whether or not records of transactions of 

an identified person have been made or kept; or 

• a U. S. district court determines upon petition by the issuing CBP officer that 

reasonable cause exists to believe that giving notice may lead to an attempt 

to: 

• conceal, destroy, or alter relevant records; 

• prevent the communication of information from other persons through 

intimidation, bribery or collusion; or 

• flee to avoid prosecution, testifying, or production of records. 

F. SUMMONS ENFORCEMENT AND PENALTIES 

When a person does not comply with a CBP summons, the issuing officer may 

request that the appropriate U.S. attorney seek an order requiring compliance from the 

U. S. district court for the district in which the person is found, or resides, or is doing 

business. A person who is entitled to notice of a third party summons may intervene. 

If the court agrees with the government, it will order the person who was served 

with the summons to comply with the summons. If a person fails to comply with the 

court’s order, he may be found to be in contempt and assessed a monetary penalty in 

addition to other court sanctions. As long as the person remains in contempt, the 

Commissioner of CBP, with the approval of the Secretary of Homeland Security, may 

prohibit importation of merchandise by that person, directly or indirectly, or for that 

person’s account; and may withhold delivery of merchandise imported by that person, 

directly or indirectly, or for that person’s account. If the person remains in contempt for 

more than one year after the Commissioner issues instructions withholding delivery, the 

merchandise shall be considered abandoned and shall be sold at public auction or 

otherwise disposed of in accordance with law. 
Recordkeeping 

January 2005 

IV. RECORDKEEPING COMPLIANCE PROGRAM 

The Recordkeeping Compliance Program is a voluntary program established by 

law under which “certified” recordkeepers are eligible for alternatives to first time 

penalties for failing to maintain or produce entry records and may be entitled to greater 

mitigation of subsequent penalties for failing to maintain or produce entry records. 

Any person required to maintain and produce entry records may apply for 

certification by filing an application, in accordance with the guidelines set forth in the 

Recordkeeping Compliance Handbook, with the Field Director, Regulatory Audit, U. S. 

Customs and Border Protection, 2001 Cross Beam Drive, Charlotte, North Carolina 

28217-2856. The Recordkeeping Compliance Handbook may be downloaded from the 

Customs and Border Protection, Office of Strategic Trade, Regulatory Audit web site 

located at: http://www.cbp.gov/xp/cgov/import/regulatory_audit_program 

In order to be certified, an applicant must be in compliance with CBP laws and 

regulations and meet the general recordkeeping requirements or negotiate an 

alternative program with CBP tailored to the specific needs of the recordkeeper and 

CBP. In general, the applicant must be able to demonstrate that it: 

• understands the legal requirements for recordkeeping, including the nature of 

the records to be maintained and produced and the time periods relating 

thereto; 

• has procedures in place to explain the recordkeeping requirements to those 

employees who are involved in the preparation, maintenance and production 

of required records; 

• has procedures in place regarding the preparation and maintenance of 

required records, and the production of such records to CBP; 

• has designated a dependable individual or individuals to be responsible for 

recordkeeping compliance and whose duties include maintaining familiarity 

with CBP’s recordkeeping requirements; 

• has a record maintenance procedure acceptable to CBP for original records 

or has adopted an acceptable alternative records maintenance procedure in 

accordance with Part 163; and 

• has procedures for notifying CBP of variances from, or violations of, the 

Recordkeeping Compliance Program as well as procedures for taking 

corrective action when notified by CBP of violations or problems involving 

recordkeeping. 

• a “variance” is a deviation from the Recordkeeping Compliance Program 

agreement which does not involve a failure to maintain or produce records or 

a failure to meet the requirements of the Program. 
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January 2005 

• a “violation” is a deviation from the Recordkeeping Compliance Program 

which involves the failure to maintain or produce records or a failure to meet 

the requirements of the Program. 

If necessary, the application will be forwarded by the Charlotte office to other 

concerned field and Headquarters offices for coordination and consultation. Additional 

information or on-site visits may be required before final acceptance. If the application is 

accepted, the applicant will be notified of the acceptance by the field director of 

regulatory audit who will issue the certification with all applicable conditions stated. If the 

certification is denied, a written notice to that effect together with the reasons for denial 

and advice on filing an administrative appeal will be given. The appeal must be filed 

with the Director, Regulatory Audit Division, Office of Strategic Trade, U.S. Customs 

and Border Protection, Washington, DC 20229 and must be received within 30 calendar 

days after issuance of the notice of denial. A decision on the appeal will generally be 

made within 30 calendar days after receipt. CBP may deny an application for 

certification for the following reasons: 

• the applicant fails to meet the requirements of 19 CFR 163.12(b)(3); 

• a circumstance involving the applicant arises which would justify initiation of a 

certification removal action; or 

• in the judgment of CBP, the applicant is not in compliance with customs laws 

and regulations. 

If a certified recordkeeper fails to produce a demanded entry record for a specific 

release, or fails to provide information by acceptable alternative means, CBP will issue 

a written warning notice in lieu of a penalty, provided that the recordkeeper is generally 

in compliance with the program’s procedures and requirements and is not a repeat 

violator, and provided that the violation was not willful. Willful or repeat violations can 

result penalties and in removal of certification under the program. The warning notice 

will: 

• state that the recordkeeper has violated the recordkeeping requirements; 

• indicate the record or information which was demanded and not produced; 

and 

• warn the recordkeeper that future failures to produce demanded entry records 

or information may result in the imposition of monetary penalties and removal 

from the Program. 

The recordkeeper will have to notify CBP of the corrective steps it has taken to 

prevent a recurrence of the violation. 
Recordkeeping 

January 2005 

If CBP determines that a certified recordkeeper should be removed from the 

Recordkeeping Compliance Program, the office which issued the certification will serve 

the recordkeeper with a written notice of removal informing the participant of the 

grounds for removal and its right to file an administrative appeal. The grounds for 

removal are: 

• certification privilege was obtained through fraud or mistake of fact; 

• the program participant no longer has a valid bond; 

• the program participant fails on a recurring basis to provide entry records 

when demanded by CBP; 

• the program participant willfully refuses to produce a demanded or requested 

record; 

• the program participant is no longer in compliance with customs laws and 

regulations, including the requirements set forth in 19 CFR 163.12(b)(3); or 

• the program participant is convicted of a felony or has committed acts which 

would constitute a misdemeanor or felony involving theft, smuggling, or any 

theft-connected crime. 

The removal is effective immediately in cases of willfulness on the part of the 

program participant or when required by public health, interest, or safety. In all other 

cases, the removal is effective when the participant receives the removal notice and 

either no timely appeal has been filed or all appeal procedures have been concluded by 

a decision upholding the removal action. An appeal must be received by the Director, 

Regulatory Audit Division, Office of Strategic Trade, U.S. Customs and Border 

Protection, Washington, DC 20229, within 30 calendar days after issuance of the notice 

of removal. A decision on the appeal will generally be issued within 30 calendar days 

after receipt of the appeal. 
APPENDIX1

 

LIST OF RECORDS REQUIRED TO BE MAINTAINED AND PRODUCED 

PURSUANT TO 19 U.S.C. §1509(a)(1)(A)

The “(a)(1)(A) list” 

RECORDS REQUIRED FOR THE ENTRY OF MERCHANDISE 

GENERAL INFORMATION: 

(1) Section 508 of the Tariff Act of 1930, as amended (19 U.S.C. 1508), sets forth the 

general record keeping requirements for CBP-related activities. Section 509 of the Tariff 

Act of 1930, as amended (19 U.S.C. 1509) sets forth the procedures for the production 

and examination of those records (which includes, but is not limited to, any statement, 

declaration, document, or electronically generated or machine readable data). 

(2) Section 509(a)(1)(A) of the Tariff Act of 1930, as amended by title VI of Public Law 

103-182, commonly referred to as the Customs Modernization Act (19 U.S.C. 

1509(a)(1)(A)), requires the production, within a reasonable time after demand by CBP 

is made (taking into consideration the number, type and age of the item demanded) if 

“such record is required by law or regulation for the entry of the merchandise (whether 

or not CBP required its presentation at the time of entry).” Section 509(e) of the Tariff 

Act of 1930, as amended by Public Law 103-182 (19 U.S.C. 1509(e)) requires CBP to 

identify and publish a list of the records and entry information that is required to be 

maintained and produced under subsection (a)(1)(A) of section 509 (19 U.S.C. 1509 

(a)(1)(A)). This list is commonly referred to as “the (a)(1)(A) list.” 

(3) CBP has tried to identify all the presently required entry information or records on 

the following list. However, as automated programs and new procedures are 

introduced, these may change. In addition, errors and omissions to the list may be 

discovered upon further review by CBP officials or the trade. Pursuant to section 

509(g), the failure to produce listed records or information upon reasonable demand 

may result in penalty action or liquidation or reliquidation at a higher rate than entered. 

A recordkeeping penalty may not be assessed if the listed information or records are 

transmitted to and retained by CBP. 

(4) Other recordkeeping requirements: The importing community and CBP officials 

are reminded that the (a)(1)(A) list only pertains to records or information required for 

the entry of merchandise. An owner, importer, consignee, importer of record, entry filer, 

or other party who imports merchandise, files a drawback claim or transports or stores 

bonded merchandise, any agent of the foregoing, or any person whose activities require 

them to file a declaration or entry, is also required to make, keep and render for 

 1 The (a)(1)(A) list reprinted here is correct as of the date of publication. Readers should check for 

subsequent additions or deletions.
Recordkeeping 

November 2004

examination and inspection records (including, but not limited to, statements,

declarations, documents and electronically generated or machine readable data) which 

pertain to any such activity or the information contained in the records required by the 

Tariff Act in connection with any such activity; and are normally kept in the ordinary 

course of business. While these records are not subject to administrative penalties, 

they are subject to examination and/or summons by CBP officers. Failure to comply

could result in the imposition of significant judicially imposed penalties and denial of

import privileges. 

(5) The following list does not replace entry requirements, but is merely provided for 

information and reference. In the case of the list conflicting with regulatory or statutory 

requirements, the latter will govern. 

LIST OF RECORDS AND INFORMATION REQUIRED FOR THE ENTRY 

OF MERCHANDISE 

The following records (which includes, but is not limited to, any statement, 

declaration, document, or electronically generated or machine readable data) are 

required by law or regulation for the entry of merchandise and are required to be 

maintained and produced to CBP upon reasonable demand (whether or not CBP 

required its presentation at the time of entry). Information may be submitted to CBP at 

time of entry in a CBP authorized electronic or paper format. Not every entry of 

merchandise requires all of the following information. Only those records or information 

applicable to the entry requirements for the merchandise in question will be 

required/mandatory. The list may be amended as CBP reviews its requirements and 

continues to implement the Customs Modernization Act. When a record or information 

is filed with and retained by CBP, the record is not subject to record keeping penalties,

although the underlying backup or supporting information from which it is obtained may

also be subject to the general record retention regulations and examination or summons

pursuant to 19 U.S.C. §§1508 and 1509. 

(All references, unless otherwise indicated, are to the current edition of title 19, Code of 

Federal Regulations, as amended by subsequent Federal Register documents.) 

I. General list or records required for most entries. Information shown with an 

asterisk (*) is usually on the appropriate form and filed with and retained by CBP: 

§§141.11-141.15 Evidence of right to make entry (airway bill/bill of lading or *carrier 

certificate, etc.) when goods are imported on a common carrier. 

§141.19 *Declaration of entry (usually contained on the entry summary or 

warehouse entry) 

§141.32 Power of attorney (when required by regulations) 

§141.54 Consolidated shipments authority to make entry (if this procedure is

utilized) 

24
Recordkeeping 

November 2004

§142.3 Packing list (where appropriate) 

§142.4 Bond information (except if '10.101 or '142.4(c) applies) 

Parts 4, 18, 122, 123 *Vessel, Vehicle or Air Manifest (filed by the carrier) 

II. The following records or information are required by §141.61 on CBP Form 

(CBPF) 3461 or CBPF 7533 or the regulations cited. Information shown with an 

asterisk (*) is contained on the appropriate form and/or otherwise filed with and retained 

by CBP: 

§§142.3, 3a *Entry Number 

*Entry Type Code 

*Elected Entry Date 

*Port Code 

§142.4 *Bond information 

§§141.61, 142.3a *Broker/Importer Filer Number 

§§141.61, 142.3 *Ultimate Consignee Name and Number /street address of 

premises to be delivered 

§141.61 *Importer of Record Number 

*Country of Origin 

§141.11 *IT/BL/AWB Number and Code 

*Arrival Date 

§141.61 *Carrier Code 

*Voyage/Flight/Trip 

*Vessel Code/Name 

*Manufacturer ID Number (for AD/CVD must be actual mfr.) 

*Location of Goods-Code(s)/Name(s) 

*U.S. Port of Unlading 

*General Order Number (only when required by the regulations) 

§142.6 *Description of Merchandise 

§142.6 *HTSUSA Number 

§142.6 *Manifest Quantity 

*Total Value 

*Signature of Applicant 

III. In addition to the information listed above, the following records or items of 

information are required by law and regulation for the entry of merchandise and 

are presently required to be produced by the importer of record at the time the 

CBPF 7501 is filed. 

§141.61 *Entry Summary Date 

§141.61 *Entry Date 

§142.3 *Bond Number, Bond Type Code and Surety code 

§142.3 *Ultimate Consignee Address 

§141.61 *Importer of Record Name and Address 

§141.61 *Exporting Country and Date Exported 

*I.T. (In-bond) Entry Date (for IT Entries only) 

25
Recordkeeping 

November 2004

*Mode of Transportation (MOT Code) 

§141.61 *Importing Carrier Name 

§141.82 Conveyance Name/Number 

*Foreign Port of Lading 

*Import Date and Line Numbers 

*Reference Number 

*HTSUS Number 

§141.61 *Identification number for merchandise subject to Anti-dumping or

Countervailing duty order (ADA/CVD Case Number) 

§141.61 *Gross Weight 

*Manifest Quantity 

§141.61 *Net Quantity in HTSUSA Units 

§141.61 *Entered Value, Charges, and Relationship 

§141.61 *Applicable HTSUSA Rate, ADA/CVD Rate, I.R.C. Rate, and/or 

Visa Number, Duty, I.R. Tax, and Fees (e.g. HMF, MPF, Cotton) 

§141.61 Non-Dutiable Charges 

§141.61 *Signature of Declarant, Title, and Date 

*Textile Category Number 

§§141.83, 86 Invoice information which includes-e.g., date, number, merchandise 

(commercial product) description, quantities, values, unit price, 

trade terms, part, model, style, marks and numbers, name and 

address of foreign party responsible or invoicing, kind of currency; 

Terms of Sale 

Shipping Quantities 

Shipping Units of Measurements 

Manifest Description of Goods 

Foreign Trade Zone Designation and Status Designation (if

applicable) 

Indication of Eligibility for Special Access Program (9802/GSP/CBI) 

§141.89 CBPF 5523 

Part 141 Corrected Commercial Invoice 

§141.86 (e) Packing List 

§177.8 *Binding Ruling Identification Number (or a copy of the ruling) 

§10.102 Duty Free Entry Certificate (9808.00.30009 HTS) 

§10.108 Lease Statement 

IV. Documents/records or information required for entry of special categories of 

merchandise (The listed documents or information is only required for merchandise 

entered (or required to be entered) in accordance with the provisions of the sections of 

19 CFR (CBP Regulations) listed). These are In addition to any documents/records or 

information required by other agencies in their regulations for the entry of merchandise: 

§4.14 CBPF 226 Information for vessel repairs, parts and equipment 

§7.3(f) CBPF 3229 Origin certificate for insular possessions 

Shipper’s and importer’s declaration for insular possessions 

Part 10 Documents required for entry of articles exported and returned: 

26
Recordkeeping 

November 2004

§§10.1-10.6 Foreign shipper's declaration or master's certificate, 

Declaration for free entry by owner, importer or consignee 

§10.7 Certificate from foreign shipper for reusable containers

§10.8 Declaration of person performing alterations or repairs 

Declaration for non-conforming merchandise 

§10.9 Declaration of processing 

§10.24 Declaration by assembler 

Endorsement by importer 

§§10.31, 10.35 Documents required for Temporary Importations Under Bond: 

Information required, Bond or Carnet 

§10.36 Lists for samples, professional equipment, theatrical effects 

Documents required for Instruments of International Traffic: 

§10.41 Application, Bond or TIR carnet 

Note: additional 19 U.S.C. 1508 records: see '10.41b(e) 

§10.43 Documents required for exempt organizations

§10.46 Request from head of agency for 9808.00.10 or 9808.00.20 HTSUS 

treatment 

Documents required for works of art 

§10.48 Declaration of artist, seller or shipper, curator, etc 

§§10.49, 10.52 Declaration by institution 

§10.53 Declaration by importer 

USFWS Form 3-177, if appropriate 

§§10.59, 10.63 Documents/ CBPF 5125/ for withdrawal of ship supplies 

§§10.66, 10.67 Declarations for articles exported and returned 

§§10.68, 10.69 Documents for commercial samples, tools, theatrical effects 

§§10.70, 10.71 Purebred breeding certificate 

§10.84 Automotive Products certificate 

§10.90 Master records and metal matrices: detailed statement of cost of

production.

§10.98 Declarations for copper fluxing material 

§10.99 Declaration of non-beverage ethyl alcohol, ATF permit 

§§10.101-10.102 Stipulation for government shipments and/or Certification for 

government duty-free entries, etc. 

§10.107 Report for rescue and relief equipment 

15 CFR Part 301 Requirements for entry of scientific and educational apparatus 

§10.121 Certificate from USIA for visual/auditory materials 

§10.134 Declaration of actual use (When classification involves actual use) 

§10.138 End Use Certificate 

§§10.171-10.178 Documents, etc. required for entries of GSP merchandise, GSP 

Declaration (plus supporting documentation) 

§10.174 Evidence of direct shipment 

§10.179 Certificate of importer of crude petroleum 

§10.180 Certificate of fresh, chilled or frozen beef 

§10.183 Civil aircraft parts/simulator documentation and certifications 

§§10.191-.198 Documents, etc. required for entries of CBI merchandise: CBI

declaration of origin (plus supporting information) 

27
Recordkeeping 

November 2004

§10.194 Evidence of direct shipment 

§10.199 Documents, etc. required for duty-free entry of spirituous beverages

produced in Canada from CBI rum, declaration of Canadian 

processor 

(plus supporting information) 

§10.216 AGOA Textile Certificate of Origin and supporting records 

§10.226 CBTPA Textile Certificate of Origin and supporting records 

§10.228 CBTPA Declaration of Compliance for brassieres 

§10.236 CBTPA Non-textile Certificate of Origin and supporting documents 

†[§10.306 Evidence of direct shipment for CFTA] 

†[§10.307 Documents, etc. required for entries under CFTA 

Certificate of origin of CF 353] 

[†CFTA provisions are suspended while NAFTA remains in effect. 

See part 181] 

§10.246 ATPDEA Textile Certificate of Origin 

§10.248 ATPDEA Declaration of Compliance for Brassieres 

§10.256 ATPDEA Non-textile Certificate of origin 

§12.6 European Community cheese affidavit 

§12.7 HHS permit for milk or cream importation 

§12.11 Notice of arrival for plant and plant products 

§12.17 APHIS Permit animal viruses, serums and toxins 

§12.21 HHS license for viruses, toxins, antitoxins, etc for treatment of man 

§12.23 Notice of claimed investigational exemption for a new drug 

§§12.26-12.31 Necessary permits from APHIS, FWS & foreign government 

certificates when required by the applicable regulation 

§12.33 Chop list, proforma invoice and release permit from HHS 

§12.34 Certificate of match inspection and importer's declaration

§12.43 Certificate of origin/declarations for goods made by forced labor, 

etc. 

§12.61 Shipper's declaration, official certificate for seal and otter skins 

§§12.73, 12.80 Motor vehicle declarations

§12.85 Boat declarations(CG-5096) and USCG exemption 

§12.91 FDA form 2877 and required declarations for electronics products 

§12.99 Declarations for switchblade knives

§§12.104-12.104i Cultural property declarations, statements and certificates of origin 

§§12.105-12.109 Pre-Columbian monumental and architectural sculpture and murals 

Certificate of legal exportation 

Evidence of exemption 

§12.110 Pesticides, etc. notice of arrival 

§§12.118-12.127 Toxic substances: TSCA statements 

§12.130 Textiles & textile products 

Single country declaration 

Multiple country declaration 

VISA 

§12.132 NAFTA textile requirements 

28
Recordkeeping 

November 2004

§12.140 Province of first manufacture, export permit number and fee status 

of softwood lumber from Canada 

§54.5 Declaration by importer of use of certain metal articles 

§54.6 (a) Re-Melting Certificate 

Part 113 Appendix B Bond to Indemnify Complainant Under Secion 337,

Tariff Act of 1930, as Amended 

Part 114 Carnets (serves as entry and bond document where applicable) 

Part 115 Container certificate of approval 

Part 128 Express consignments

§128.21 *Manifests with required information (filed by carrier) 

§§132.15, 17 Export certificates, respectively, for beef or sugar-containing 

products subject to tariff-rate quota 

§132.18 License, or written authorization, as applicable, for worsted wool 

fabric subject to tariff-rate quota. 

§132.23 Acknowledgment of delivery for mailed items subject to quota 

§133.21(b)(6) Consent from trademark or trade name holder to import otherwise 

restricted goods 

§§134.25, 134.36 Certificate of marking; notice to repacker 

§141.88 Computed value information 

§141.89 Additional invoice information required for certain classes of 

merchandise including, but not limited to: 

Textile Entries: Quota charge Statement, if applicable including 

Style 

Number, Article Number and Product 

Steel Entries Ordering specifications, including but not limited to, all 

applicable industry standards and mill certificates, including but no

limited to, chemical composition. 

§143.13 Documents required for appraisement entries: bills, statements of

costs of production, value declaration 

§143.23 Informal entry: commercial invoice plus declaration 

§144.12 Warehouse entry information 

§145.11 CBP Declaration for Mail, Invoice 

§145.12 Mail entry information (CBPF 3419 is completed by CBP but formal 

entry may be required.) 

Part 148 Supporting documents for personal importations 

Part 151, subpart B Scale Weight 

Part 151, subpart B Sugar imports sampling/lab information (Chemical Analysis) 

Part 151, subpart C Petroleum imports sampling/lab information 

Out turn Report 24. to 25. - Reserved 

Part 151, subpart E Wool and Hair invoice information, additional documents 

Part 151, subpart F Cotton invoice information, additional documents 

§181.22 NAFTA Certificate of origin and supporting records 

19 U.S.C. 1356k Coffee Form O (currently suspended)

Other Federal and State Agency Documents 

State and Local Government Records 

29
Recordkeeping 

November 2004

Other Federal Agency Records (See 19 CFR Part 12, 19 U.S.C. 1484, 1499) 

Licenses, Authorizations, Permits 

Foreign Trade Zones

146.32 Supporting documents to CBPF 214 

30
Recordkeeping 

November 2004

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

31
Recordkeeping 

November 2004

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Recordkeeping 

November 2004

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

33
Recordkeeping 

November 2004

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

Visit our Internet web site: http://www.cbp.gov

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