A customs broker recently imported merchandise into the customs territory of the United States and transmitted the entry records for this merchandise to CBP. If copies of these entry records are retained by CBP, which of the following statements is TRUE ?
How to get there
The broker is a recordkeeper. As the entry filer and the importer's agent, it falls under § 163.2(a)(1)–(2), and § 163.2(d) separately ties brokers to part 111 recordkeeping. Then:
19 CFR 163.3: Entry records… If entry records submitted to Customs not pursuant to a demand are returned by Customs, or if production of entry records at the time of entry is waived by Customs, such person shall continue to maintain those entry records in accordance with this part. Entry records which are normally kept in the ordinary course of business must be maintained by such person in accordance with this part whether or not copies thereof are retained by Customs.
CBP keeping copies doesn't relieve the broker of its own obligation. The answer is B.
Why the other choices are wrong
A) CBP's copies are enough: § 163.3 says the opposite: records must be kept “whether or not copies thereof are retained by Customs.”
C) Request the records back from CBP: no such requirement exists. The broker simply keeps its own copies.
D) CBP will say when to destroy them: retention periods are fixed by regulation (generally 5 years from entry, § 163.4 and § 111.23). CBP doesn't send destruction notices.
Tip
Recordkeeping duties never shift to CBP. Whether records are submitted, returned or waived, the importer and its agents (including brokers) keep them for the required period.
Sources: 19 CFR 163.2(a), (d); 163.3 (eCFR).
CBP answer key: Answer B · 19 CFR 163.2(a); 19 CFR 163.3Source: CBP past exams ↗