§ 182.49 Retention of records.

19 CFR 182.49

Part 182: · 2025 edition

All records required to be kept by the exporter, importer, manufacturer or producer under this subpart with respect to manufacturing drawback claims, and all records kept by others which complement the records of the importer, exporter, manufacturer or producer, including any person who transfers or enables another person to make or perfect a drawback claim, must be retained for at least three years from the date of liquidation of such claims or longer period if required by law ( see §§ 190.10, 190.15, 190.38, and 190.175(c) of this chapter). [CBP Dec. 21-10, 86 FR 35589, July 6, 2021]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.