Source: https://www.law.cornell.edu/cfr/text/19/163.8
Timestamp: 2017-09-20 04:13:54
Document Index: 564466379

Matched Legal Cases: ['art 163', '§ 163', '§ 163', '§ 163', '§ 163', '§ 1509', '§ 1510']

19 CFR 163.8 - Third-party recordkeeper summons. | US Law | LII / Legal Information Institute
CFR › Title 19 › Chapter I › Part 163 › Section 163.8
19 CFR 163.8 - Third-party recordkeeper summons.
§ 163.8 Third-party recordkeeper summons.
(a)Notice required. Except as otherwise provided in paragraph (f) of this section, if a summons issued under § 163.7 to a third-party recordkeeper requires the production of, or the giving of testimony relating to, records pertaining to transactions of any person, other than the person summoned, who is identified in the description of the records contained in the summons, then notice of the summons shall be provided to the person so identified in the summons.
(b)Time of notice. The notice of service of summons required by paragraph (a) of this section should be provided by the issuing officer immediately after service of summons is obtained under § 163.7(c), but in no event shall notice be given less than 10 business days before the date set in the summons for the production of records or the giving of testimony.
(c)Contents of notice. The issuing officer shall ensure that any notice issued under this section includes a copy of the summons and provides the following information:
(d)Service of notice. The Customs officer who issues the summons shall serve the notice required by paragraph (a) of this section in the same manner as is prescribed in § 163.7(c)(2) for the service of a summons, or by certified or registered mail to the last known address of the person entitled to notice.
(e)Examination of records precluded. If notice is required by this section, no record may be examined before the date fixed in the summons as the date to produce the records. If the person entitled to notice under paragraph (a) of this section issues a stay of compliance with the summons in accordance with paragraph (c) of this section, no examination of records shall take place except with the consent of the person staying compliance or pursuant to an order issued by a U.S. district court.
(f)Exceptions to notice and stay of summons provisions -
(1)Personal liability for duties, fees, or taxes. The notice provisions of paragraph (a) of this section shall not apply to any summons served on the person, or on any officer or employee of the person, with respect to whose liability for duties, fees, or taxes the summons is issued.
(2)Verification of existence of records. The notice provisions of paragraph (a) of this section shall not apply to any summons issued to determine whether or not records of transactions of an identified person have been made or kept.
(3)Judicial determination. The notice provisions of paragraph (a) of this section and the stay of compliance provisions of paragraph (c) of this section shall not apply with respect to a summons described in paragraph (a) of this section if a U.S. district court determines, upon petition by the issuing Customs officer, that reasonable cause exists to believe that the giving of notice may lead to an attempt:
§ 1509 - Examination of books and witnesses
§ 1510 - Judicial enforcement
19 CFR 163.9 — Enforcement of Summons.