19 C.F.R. § 143.37 Retention of records.
Title 19 - Customs Duties
(a) Record maintenance requirements. All records received or generated by a broker or importer must be maintained in accordance with part 163 of this chapter. (b) Termination of broker's responsibility. If the broker is discharged by the importer, he shall retain the documentation for those deliveries, entries or entry summaries filed by him prior to such discharge. Documentation in possession of a broker at the time of permanent termination of the brokerage business shall be accounted for pursuant to §111.30(e) of this chapter. [T.D. 90–92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98–56, 63 FR 32945, June 16, 1998]
Title 19: Customs Duties
PART 143—SPECIAL ENTRY PROCEDURES
Subpart D—Electronic Entry Filing
§ 143.37 Retention of records.
