19 CFR 191.15 - Recordkeeping.

Regulations last checked for updates: Nov 25, 2024

Title 19 - Customs Duties last revised: Sep 10, 2024

View all text of Subpart A [§ 191.1 - § 191.15]

§ 191.15 - Recordkeeping.

Pursuant to 19 U.S.C. 1508(c)(3), all records which pertain to the filing of a drawback claim or to the information contained in the records required by 19 U.S.C. 1313 in connection with the filing of a drawback claim shall be retained for 3 years after payment of such claims or longer period if required by law (under 19 U.S.C. 1508,the.

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1313,1624;

source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.

cite as: 19 CFR 191.15