§ 111.23 Retention of records.
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Title 19 CFR: Customs Duties › Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › Part 111: CUSTOMS BROKERS › Subpart C: Duties and Responsibilities of Customs Brokers › § 111.23: § 111.23 Retention of records.
Text
(a)
Place of retention.
A licensed customs broker must maintain originals of the records referred to in this part, including any records stored in electronic formats, within the customs territory of the United States and in accordance with the provisions of this part and part 163 of this chapter.
(b)
Period of retention.
The records described in this section, other than powers of attorney, must be retained for at least 5 years after the date of entry. Powers of attorney must be retained until revoked, and revoked powers of attorney and letters of revocation must be retained for 5 years after the date of revocation or for 5 years after the date the client ceases to be an “active client” as defined in § 111.29(b)(2)(ii), whichever period is later. When merchandise is withdrawn from a bonded warehouse, records relating to the withdrawal must be retained for 5 years from the date of withdrawal of the last merchandise withdrawn under the entry.
[CBP Dec. 12-12, 77 FR 33966, June 8, 2012, as amended by CBP Dec. 22-21, 87 FR 63316, Oct. 18, 2022]
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