# 19 C.F.R. § 163.0 (2026): Scope

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_0

## Section

- **Citation:** 19 C.F.R. § 163.0 (2026)
- **Heading:** Scope
- **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 163: RECORDKEEPING / § 163.0: § 163.0   Scope.

## Text

This part sets forth the recordkeeping requirements and procedures governing the maintenance, production, inspection, and examination of records. It also sets forth the procedures governing the examination of persons in connection with any investigation, audit or other inquiry conducted for the purposes of ascertaining the correctness of any entry, for determining the liability of any person for duties, fees and taxes due or that may be due, for determining liability for fines, penalties and forfeitures, or for ensuring compliance with the laws and regulations administered or enforced by Customs. Additional provisions concerning records maintenance and examination applicable to U.S. importers, exporters, and producers under the United States-Canada Free Trade Agreement and the North American Free Trade Agreement and the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) are contained in parts 10 and 181 and 182 of this chapter, respectively.
[T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by CBP Dec. 11-20, 76 FR 65960, Oct. 25, 2011; CBP Dec. 21-10, 86 FR 35582, July 6, 2021]

## Nearby sections

- [19 C.F.R. § 163.0 (2026) § 163.0   Scope.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_0.md)
- [19 C.F.R. § 163.1 (2026) § 163.1   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_1.md)
- [19 C.F.R. § 163.2 (2026) § 163.2   Persons required to maintain records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_2.md)
- [19 C.F.R. § 163.3 (2026) § 163.3   Entry records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_3.md)
- [19 C.F.R. § 163.4 (2026) § 163.4   Record retention period.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_4.md)
- [19 C.F.R. § 163.5 (2026) § 163.5   Methods for storage of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_5.md)
- [19 C.F.R. § 163.6 (2026) § 163.6   Production and examination of entry and other records and witnesses; penalties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_6.md)
- [19 C.F.R. § 163.7 (2026) § 163.7   Summons.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_7.md)
- [19 C.F.R. § 163.8 (2026) § 163.8   Third-party recordkeeper summons.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_8.md)
- [19 C.F.R. § 163.9 (2026) § 163.9   Enforcement of summons.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_9.md)
- [19 C.F.R. § 163.10 (2026) § 163.10   Failure to comply with court order; penalties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_10.md)
- [19 C.F.R. § 163.11 (2026) § 163.11   Audit procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_11.md)
- [19 C.F.R. § 163.12 (2026) § 163.12   Recordkeeping Compliance Program.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_12.md)
- [19 C.F.R. § 163.13 (2026) § 163.13   Denial and removal of program certification; appeal procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_13.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P163_S163_0. Check the current official text before relying on it. Not legal advice.