A duly licensed customs broker was named in and properly served a U.S CBP summons signed by a Center Director. The summons requires the broker to provide CBP with documentation for 10 entries the broker filed on behalf of Company Z within the last three years so as to help CBP ascertain the correctness of the 10 entries. The broker terminated Company Z as a client 10 months before the summons’ issuance and the POA was revoked. Company Z has not provided the broker with specific written instructions regarding responding to a summons within its now revoked power of attorney document. How must the broker respond to the Customs’ summons?
How to get there
19 CFR 163.7(a): Who may be served… the Commissioner of Customs or his designee, but no designee … below the rank of port director, Center director, field director of regulatory audit or special agent in charge, may issue a summons requiring a person … to produce records or give relevant testimony …. Such a summons may be issued to any person who: … (4) Filed a declaration, entry, or drawback claim with Customs; (5) Is an … agent of any person described …; (6) Has possession, custody or care of records relating to an importation …; or (7) Customs may deem proper.
The broker filed the 10 entries and still holds the files. Brokers keep records for 5 years after entry (§ 111.23(b)), and these are under 3 years old, so ending the client relationship doesn't end that duty. A Center director is authorized to issue the summons. The broker must produce the records. The answer is A.
Why the other choices are wrong
B) Must be signed by an auditor or special agent: a Center director is expressly among the officials who may issue a summons.
C) Forward it to Company Z: the summons is directed at the broker, who is a proper recipient as filer and records custodian. Passing it to someone else doesn't satisfy it.
D) Retention ended with the relationship: entry records must be kept 5 years from the date of entry. Ending the relationship doesn't shorten that.
TipSummons basics (§ 163.7): issued by the Commissioner or a designee at port director, Center director, field director of regulatory audit or SAC level, or above; served on importers, filers, agents, or anyone holding the records; must describe the records with reasonable specificity.
Sources: 19 CFR 163.7(a)–(b), 111.23(b) (eCFR).