# 19 C.F.R. § 182.49 (2026): Retention of records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_49

## Section

- **Citation:** 19 C.F.R. § 182.49 (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 182: UNITED STATES-MEXICO-CANADA AGREEMENT / Subpart E: Restrictions on Drawback and Duty-Deferral Programs / § 182.49: § 182.49   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, including any person who transfers or enables another person to make or perfect a drawback claim, must be retained for at least three years from the date of liquidation of such claims or longer period if required by law (
see
§§ 190.10, 190.15, 190.38, and 190.175(c) of this chapter).
[CBP Dec. 21-10, 86 FR 35589, July 6, 2021]

## Nearby sections

- [19 C.F.R. § 182.41 (2026) § 182.41   Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_41.md)
- [19 C.F.R. § 182.42 (2026) § 182.42   Duties and fees not subject to drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_42.md)
- [19 C.F.R. § 182.43 (2026) § 182.43   Eligible goods subject to USMCA drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_43.md)
- [19 C.F.R. § 182.44 (2026) § 182.44   Calculation of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_44.md)
- [19 C.F.R. § 182.45 (2026) § 182.45   Goods eligible for full drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_45.md)
- [19 C.F.R. § 182.46 (2026) § 182.46   Filing of drawback claim.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_46.md)
- [19 C.F.R. § 182.47 (2026) § 182.47   Completion of claim for drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_47.md)
- [19 C.F.R. § 182.48 (2026) § 182.48   Person entitled to receive drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_48.md)
- [19 C.F.R. § 182.49 (2026) § 182.49   Retention of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_49.md)
- [19 C.F.R. § 182.50 (2026) § 182.50   Liquidation and payment of drawback claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_50.md)
- [19 C.F.R. § 182.51 (2026) § 182.51   Prevention of improper payment of claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_51.md)
- [19 C.F.R. § 182.52 (2026) § 182.52   Subsequent claims for preferential tariff treatment.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_52.md)
- [19 C.F.R. § 182.53 (2026) § 182.53   Collection and waiver or reduction of duty under duty-deferral programs.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_53.md)
- [19 C.F.R. § 182.54 (2026) § 182.54   Verification of claim for drawback, waiver or reduction of duties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_54.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_49. Check the current official text before relying on it. Not legal advice.