Part 163 — Recordkeeping

• §163.0Scope.
• §163.1Definitions.
• §163.2Persons required to maintain records.
• §163.3Entry records.
• §163.4Record retention period.
• §163.5Methods for storage of records.
• §163.6Production and examination of entry and other records and witnesses; penalties.
• §163.7Summons.
• §163.8Third-party recordkeeper summons.
• §163.9Enforcement of summons.
• §163.10Failure to comply with court order; penalties.
• §163.11Audit procedures.
• §163.12Recordkeeping Compliance Program.
• §163.13Denial and removal of program certification; appeal procedures.