# 19 C.F.R. § 181.49 (2026): Retention of records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_49

## Section

- **Citation:** 19 C.F.R. § 181.49 (2026)
- **Heading:** Retention 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 181: NORTH AMERICAN FREE TRADE AGREEMENT / Subpart E: Restrictions on Drawback and Duty-Deferral Programs / § 181.49: § 181.49   Retention of records.

## Text

All records required to be kept by the exporter, importer, manufacturer or producer under this subpart with respect to manufacturing drawback claims, and all records kept by others which complement the records of the importer, exporter, manufacturer or producer (see § 190.15 (see also §§ 190.26(f), 190.38, 190.175(c)) or § 191.15 (see also §§ 190.26(f), 191.38, 191.175(c)) of this chapter, as appropriate) shall be retained for at least three years after payment of such claims. However, any person who issues a drawback certificate that enables another person to make or perfect a drawback claim shall keep records in support of that certificate commencing on the date that the certificate is issued and shall retain those records for three years following the date of payment of the claim.
[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 11006, Mar. 5, 1998; USCBP-2018-0029, 83 FR 64996, Dec. 18, 2018]

## Nearby sections

- [19 C.F.R. § 181.41 (2026) § 181.41   Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_41.md)
- [19 C.F.R. § 181.42 (2026) § 181.42   Duties and fees not subject to drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_42.md)
- [19 C.F.R. § 181.43 (2026) § 181.43   Eligible goods subject to drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_43.md)
- [19 C.F.R. § 181.44 (2026) § 181.44   Calculation of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_44.md)
- [19 C.F.R. § 181.45 (2026) § 181.45   Goods eligible for full drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_45.md)
- [19 C.F.R. § 181.46 (2026) § 181.46   Time and place for filing drawback claim.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_46.md)
- [19 C.F.R. § 181.47 (2026) § 181.47   Completion of claim for drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_47.md)
- [19 C.F.R. § 181.48 (2026) § 181.48   Person entitled to receive drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_48.md)
- [19 C.F.R. § 181.49 (2026) § 181.49   Retention of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_49.md)
- [19 C.F.R. § 181.50 (2026) § 181.50   Liquidation and payment of drawback claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_50.md)
- [19 C.F.R. § 181.51 (2026) § 181.51   Prevention of improper payment of claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_51.md)
- [19 C.F.R. § 181.52 (2026) § 181.52   Subsequent claims for preferential tariff treatment.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_52.md)
- [19 C.F.R. § 181.53 (2026) § 181.53   Collection and waiver or reduction of duty under duty-deferral programs.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_53.md)
- [19 C.F.R. § 181.54 (2026) § 181.54   Verification of claim for drawback, waiver or reduction of duties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_54.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_49. Check the current official text before relying on it. Not legal advice.