Code · CFR · Title 19 — Customs Duties · Part 191 — Drawback · § 191.15

§ 191.15. Recordkeeping.

73 words·~1 min read·/us/cfr/t19/s§ 191.15·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 same records may be subject to a different period for different purposes).

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U.S. Code

Recordkeeping
§ 1508
Drawback and refunds
§ 1313

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§ 191.15

Recordkeeping.

U.S.C.§ 1508

U.S.C.§ 1313

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