WAIS Document Retrieval[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR10.137]
[Page 136]
TITLE 19--CUSTOMS DUTIES
CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.--Table of Contents
Sec. 10.137 Records of use.
(a) Maintenance by importer. The importer shall maintain accurate
and detailed records showing the use or other disposition of the
imported merchandise. The burden shall be on the importer to keep
records so that the claim of actual use can be readily established.
(b) Retention of records. The importer shall retain records of use
or disposition for a period of 3 years from the date of liquidation of
the entry.
(c) Examination of records. The rec- ords required to be kept by
paragraph (a) of this section shall be available at all times for
examination and inspection by an authorized Customs officer.
[T.D. 71-139, 36 FR 10726, June 2, 1971]
| File Type | application/msword |
| File Title | WAIS Document Retrieval[Code of Federal Regulations] |
| Author | Preferred Customer |
| Last Modified By | Preferred Customer |
| File Modified | 2003-11-18 |
| File Created | 2003-11-18 |