When merchandise is withdrawn from a bonded warehouse, records relating to the withdrawal must be retained by a customs broker for how many years from the date of the last withdrawal?
How to get there
19 CFR 111.23(b): Period of retention… When merchandise is withdrawn from a bonded warehouse, records relating to the withdrawal must be retained for 5 years from the date of withdrawal of the last merchandise withdrawn under the entry.
The answer is C, 5 years.
Why the other choices are wrong
A) 2, B) 4 and D) 6: not the § 111.23(b) period. Broker records are kept 5 years by default. The one difference for warehouse withdrawals is the starting date: the last withdrawal under the entry.
Tip
Same 5 years, three different start dates: entry date (most records), date of revocation, or when the client stops being active, whichever is later (POAs), and last withdrawal (warehouse). See also April 2026 Q5.
Source: 19 CFR 111.23(b) (eCFR).
CBP answer key: Answer C · 19 CFR 111.23(b)Source: CBP past exams ↗