Supporting Law/Regulations

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]