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e-CFR data is current as of September 23, 2020

Title 19Chapter IPart 191Subpart A → §191.15


Title 19: Customs Duties
PART 191—DRAWBACK
Subpart A—General Provisions


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

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