Which of the following is TRUE regarding the record retention period?
How to get there
19 CFR 163.4(b): Exceptions(1) Any record relating to a drawback claim shall be kept until the third anniversary of the date of payment of the claim.
(2) Packing lists shall be retained for a period of 60 calendar days from the end of the release or conditional release period, whichever is later …
(3) A consignee who is not the owner or purchaser and who appoints a customs broker shall keep a record pertaining to merchandise covered by an informal entry for 2 years from the date of the informal entry.
(4) Records pertaining to articles … admitted free of duty and tax pursuant to 19 U.S.C. 1321(a)(2) … shall be kept for 2 years …
(2) Packing lists shall be retained for a period of 60 calendar days from the end of the release or conditional release period, whichever is later …
(3) A consignee who is not the owner or purchaser and who appoints a customs broker shall keep a record pertaining to merchandise covered by an informal entry for 2 years from the date of the informal entry.
(4) Records pertaining to articles … admitted free of duty and tax pursuant to 19 U.S.C. 1321(a)(2) … shall be kept for 2 years …
Choice D matches (b)(3). The answer is D.
Why the other choices are wrong
A) De minimis records, 5 years: (b)(4) sets 2 years.
B) Packing lists, 90 days: (b)(2) sets 60 calendar days.
C) Drawback records until the 5th anniversary of payment: (b)(1) says the third anniversary. (Part 190's own rule runs 3 years after liquidation of the claim, § 190.15.)
Tip
Default 5 years; exceptions: drawback 3 years, de minimis and informal-entry records of non-owner consignees 2 years, packing lists 60 days.
Sources: 19 CFR 163.4, 190.15 (eCFR).
CBP answer key: Answer D · 19 CFR 163.4(b)(3)Source: CBP past exams ↗