Which of the following parties is required to maintain records and render them for examination and inspection by CBP?
How to get there
19 CFR 163.2(a)(1)… the following persons shall maintain records and shall render such records for examination and inspection by Customs: (1) An owner, importer, consignee, importer of record, entry filer, or other person who: (i) Imports merchandise …, files a drawback claim, or transports or stores merchandise carried or held under bond, or (ii) Knowingly causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory …
Option C restates (a)(1)(ii). The answer is C.
Why the other choices are wrong
A) A consumer buying an imported car from a domestic dealer: § 163.2(b)(1) uses this as its own example: such a consumer "would not be required to maintain records."
B) A traveler with an oral declaration under the personal exemption: § 163.2(e): after clearing CBP, a traveler who made a baggage or oral declaration doesn't have to keep records for non-commercial goods within the personal exemption.
D) A consumer who unknowingly buys imported goods locally: the "causes the importation" category requires acting knowingly, and an ordinary retail purchase doesn't qualify.
Tip
A domestic buyer "knowingly causes" an importation only if it controls the import terms (the importer acts as its agent) or furnishes production assistance such as specs, molds or components (§ 163.2(b)). The regulation contrasts a transit authority that wrote subway-car specs (must keep records) with a car buyer (doesn't).
Source: 19 CFR 163.2(a), (b), (e) (eCFR).
CBP answer key: Answer C · 19 CFR 163.2(a)(1)(i)-(ii); 19 CFR 163.2(e)Source: CBP past exams ↗