# 19 C.F.R. § 10.727 (2026): Maintenance of records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_727

## Section

- **Citation:** 19 C.F.R. § 10.727 (2026)
- **Heading:** Maintenance of records
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 10: ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. / Subpart L: United States-Australia Free Trade Agreement / § 10.727: § 10.727   Maintenance of records.

## Text

(a)
General.
An importer claiming preferential tariff treatment for a good imported into the United States under § 10.723(a) of this subpart must maintain, for five years after the date of importation of the good, records and documents necessary to demonstrate that the good qualifies as an originating good, including records and documents associated with:
(1) The purchase of, cost of, value of, and payment for, the good;
(2) Where appropriate, the purchase of, cost of, value of, and payment for, all materials, including recovered goods and indirect materials, used in the production of the good; and
(3) Where appropriate, the production of the good in the form in which the good was exported.
(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 that the importer is required to prepare, maintain, or make 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.

## Nearby sections

- [19 C.F.R. § 10.721 (2026) § 10.721   Scope.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_721.md)
- [19 C.F.R. § 10.722 (2026) § 10.722   General definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_722.md)
- [19 C.F.R. § 10.723 (2026) § 10.723   Filing of claim for preferential tariff treatment upon importation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_723.md)
- [19 C.F.R. § 10.724 (2026) § 10.724   Supporting statement.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_724.md)
- [19 C.F.R. § 10.725 (2026) § 10.725   Importer obligations.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_725.md)
- [19 C.F.R. § 10.726 (2026) § 10.726   Supporting statement not required.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_726.md)
- [19 C.F.R. § 10.727 (2026) § 10.727   Maintenance of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_727.md)
- [19 C.F.R. § 10.728 (2026) § 10.728   Effect of noncompliance; failure to provide documentation regarding third country transportation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_728.md)
- [19 C.F.R. § 10.729 (2026) § 10.729   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_729.md)
- [19 C.F.R. § 10.730 (2026) § 10.730   Originating goods.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_730.md)
- [19 C.F.R. § 10.731 (2026) § 10.731   Textile and apparel goods classifiable as goods put up in sets.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_731.md)
- [19 C.F.R. § 10.732 (2026) § 10.732   De minimis.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_732.md)
- [19 C.F.R. § 10.733 (2026) § 10.733   Accumulation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_733.md)
- [19 C.F.R. § 10.734 (2026) § 10.734   Regional value content.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_734.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_727. Check the current official text before relying on it. Not legal advice.