Recordkeeping

The Modernization Act requires that all importers must maintain proper records. U. S. Customs requires that all records relating to an entry be retained for 5 years from the date of entry or other activity which required the creation of the record. The exceptions are:

Packing Lists	60 calendar days from the end of release or  conditional release of merchandise
Informal Entry	2 years from the date of entry
Duty Free Entry	2 years from the date of entry or other activity which required creation of the record

U. S. Customs may assess monetary or other penalties for non-compliance. Who must keep records?

• An owner, importer, consignee, importer of record, entry filer or other person who:

  • Imports merchandise into the customs territory of the United States

  • Files a drawback claim

  • Transports or stores merchandise carried or held under bond

  • Knowingly cause the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States;

  • An agent of any person described above; or

  • A person whose activities require the filing of a declaration or entry or both.

International Customs Services, Inc. will review:  

• Import and export documents as dictated on the (a)(1)(A) list.

• Customs documentation

• Other Federal and State Agency documents, declarations and permits

  • Alcohol, Tobacco and Firearms

  • Automotive Products

  • Electronics Products

  • Toxic and Chemical Substances;

  • Textiles

  • Pharmaceuticals

  • Many more

• Request copies of missing documents

• Inform you of non-compliance

• Develop a flow chart of your documentation storage.