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Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →For U.S. imports, keep more than the entry form: retain the business records that support the facts and claims in your declaration, organize them so you can retrieve them quickly, and apply the retention period that fits each record. The general rule under 19 CFR Part 163 is five years, but several exceptions apply.
Which customs records do you need to keep?
U.S. Customs and Border Protection’s recordkeeping rule covers more than documents uploaded with an entry. Under 19 CFR § 163.1, a record is information made or normally kept in the ordinary course of business that pertains to a covered import, declaration, or entry activity. The definition includes electronic information and data used to derive information filed with CBP.
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That means a record may be covered even if it was never submitted to CBP. If a company used a supplier invoice, product specification, payment record, correspondence, or calculation to establish what it declared, that ordinary-course material may matter when the declaration is reviewed. The regulation also applies to a range of people and businesses involved in import activity, including owners, importers, consignees, importers of record, entry filers, and certain agents. A broker filing an entry does not by itself mean the importer has no records responsibility.
CBP describes entry records as records required for entry whether or not they were presented at entry time. It also says that if records are returned or their production at entry is waived, the responsible person must continue to maintain them under Part 163. Do not treat a document’s absence from the entry packet as proof that it can be discarded.
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Build a file that supports the declaration
Create a transaction file for each import or entry number, then retain the source records that substantiate the details reported and any special treatment claimed. The following is a practical organizing checklist based on Part 163’s broad definition and CBP’s invoice guidance; it is not an exhaustive official list, and not every item applies to every shipment.
- Entry and filing records: the filed entry and entry-summary data, associated corrections or amendments, and documents supplied to the filer or broker.
- Invoice and order records: the commercial invoice or acceptable substitute, purchase order, sales confirmation, and related records that clarify what was bought, from whom, and on what terms.
- Packing and transport records: packing list, bill of lading, airway bill, or other transport documentation relevant to the shipment. Packing lists have a specific, shorter retention rule discussed below.
- Payment records: evidence of duties or other entry-related payments, plus commercial payment information that supports the value or terms reported where relevant.
- Classification and value support: product descriptions and specifications, classification analysis, valuation calculations, and the ordinary-course records used to establish the data submitted.
- Origin and preference support: origin information and the certification and underlying records used to substantiate a preferential tariff claim, if one was made.
- Decision and communication records: relevant supplier, broker, and internal correspondence, or other records used to determine facts submitted to CBP.
Use the same identifier across the folder, index, and storage system—typically the importer, entry number, entry date, supplier, and product or SKU. If a declaration field was derived from several underlying records, make it possible to trace that field back to those records rather than leaving the supporting logic in an employee’s inbox or memory.
Check the invoice details
CBP’s invoice guidance identifies the following information as invoice content: an adequate description of the merchandise, quantities, values or approximate values, the appropriate eight-digit Harmonized Tariff Schedule of the United States (HTSUS) subheading, and the name and complete address of the responsible invoicing party. CBP says the invoice or acceptable substitute is submitted with entry documentation before release is authorized, subject to the possibility of a waiver when information is unavailable at release.
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Keep the invoice version and related records that support these details. A short or generic item description can be difficult to connect to a classification or value decision later; preserve available specifications and transaction records that explain the product and declared facts. The particular support needed depends on the product and transaction.
Preserve evidence for a claimed preference
If the entry claimed preferential tariff treatment, retain the relevant certification and the supporting records used to substantiate the claim. Part 163 expressly includes records supporting a United States-Mexico-Canada Agreement (USMCA) claim among its recordkeeping activities and also enumerates other trade-agreement claims. A generic certificate should not be assumed to establish every fact required for every transaction: keep the evidence actually used and check the applicable agreement’s requirements.
How long should you retain each record?
For the general rule, retain a record relating to an entry for five years from the date of entry. For another covered record, the five-year period runs from the activity that required the record to be created. The regulation provides exceptions, so assign a retention date by record type rather than applying five years indiscriminately.
| Record or situation | Retention period in 19 CFR Part 163 | How to apply it |
|---|---|---|
| General entry-related records | Five years from the date of entry | Use for covered records relating to an entry unless a specific exception or other regulation sets a different period. |
| Other covered records | Five years from the activity requiring the record | The clock is tied to the activity, not necessarily the entry date. |
| Drawback claim records | Until the third anniversary of payment of the claim | Track from payment of the drawback claim. |
| Packing lists | 60 calendar days from the end of release or conditional release, whichever is later, subject to the redelivery-demand timing rule | Do not assume the general five-year rule applies to this exception. Check the applicable release and redelivery circumstances. |
| Certain consignees for informal entries | Two years from the informal entry date | This exception applies where the consignee is not the owner or purchaser and appointed a customs broker. |
| Certain duty-free low-value articles and exempt manifested cargo records | Two years from entry or from the activity requiring the record | Confirm that the record and transaction fall within the exception. |
These are minimum periods under the cited federal customs rule, not a complete retention policy for every business. Tax, contract, litigation-hold, other legal, or program-specific requirements may call for keeping a record longer. The rule does not establish one universal longer period for all importers; coordinate customs retention with the requirements that apply to your business, and do not destroy records subject to an active hold or proceeding.
Where another regulation establishes a specific different retention period, that rule controls. The applicable regulation is the controlling authority; CBP’s January 2005 informed-compliance publication says its explanation does not override a regulation if they differ. The eCFR text of Part 163 was current as of October 7, 2026, but regulations can change, so verify the rule applicable to the record and transaction.
Choose a storage method that keeps records retrievable
Paper and electronic storage can both be workable; the key question is whether the method meets the rule and allows prompt, reliable production. Part 163 generally requires records to be maintained as originals unless a permitted alternative method is used. Electronic storage is not an automatic exemption from preservation requirements.
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- Preserve integrity: use controls that prevent unauthorized changes and let you identify whether a stored record has been altered.
- Keep files readable: ensure the content can be opened and understood throughout the retention period, not just at the time it is saved.
- Control access and security: restrict editing and access appropriately while allowing authorized staff to locate records.
- Index consistently: connect each file to the entry, transaction, and relevant record type through searchable identifiers.
- Maintain backups: retain backups so a local failure does not make required records unavailable.
- Test the process: alternative methods require annual testing under the regulation; test retrieval and the ability to produce a usable copy, not just whether files appear in a directory.
- Prepare for hard-copy requests: be able to produce hard copies when CBP requires them.
The regulation also specifies a 120-calendar-day original-format period for certain entry records held by an importer, under stated conditions in 19 CFR § 163.5(b)(2)(iii). This is a targeted rule, not permission to discard all originals after 120 days. Confirm that the particular records and storage arrangement satisfy the provision before relying on it.
A scanner can help convert paper into searchable digital files, but owning or using one does not establish compliance. If paper is digitized, the resulting process still needs to preserve readable, retrievable records in a manner permitted by the regulation. Keep an original where required, and make sure scans are indexed to the related entry.
Be ready to answer a CBP record demand
Under 19 CFR § 163.6(a), the general production period is 30 calendar days after a demand. CBP may prescribe a shorter period for records related to admissibility or release. A company should therefore be able to identify the records owner, locate company-held and broker-held materials, and export or reproduce the requested files without rebuilding the entry history from scratch.
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- Log the demand and deadline. Record when it arrived, what records it requests, the relevant entries or goods, and the stated due date. If the demand sets a shorter period, use that deadline rather than the general 30-day period.
- Assign one response owner. Have a named person coordinate collection from the importer, broker, supplier, and other internal record holders. Keep contact details and handoff procedures current.
- Map the request to the index. Search by entry number, importer, date, supplier, or product identifier, and identify any missing documents early.
- Check completeness and readability. Confirm that the files correspond to the requested transactions, can be opened, and include supporting records—not just the filed declaration where the request calls for more.
- Produce in the required manner. Follow CBP’s instructions for production and be prepared to furnish hard copies if required.
- Request more time before the deadline if needed. Submit a reasoned extension request explaining the circumstances before the applicable due date. Filing a request alone does not guarantee an extension, so continue preparing for the original deadline unless CBP grants relief.
Run a retrieval test periodically: ask someone other than the person who assembled a file to locate a selected entry and reproduce its supporting records. This helps reveal missing broker handoffs, inconsistent file naming, broken storage links, or knowledge held by only one employee before a demand makes the issue urgent.
Understand the consequences of failing to maintain or produce records
Part 163 sets statutory maximum penalties per release for failure to maintain, store, or retrieve entry records. For a willful failure, the maximum is the lesser of $100,000 or 75% of the appraised value. For a negligent failure, it is the lesser of $10,000 or 40% of appraised value. These are ceilings stated in the regulation, not predictions of the penalty for every recordkeeping mistake.
Failure involving records for goods that claim certain special tariff rates can also affect the applicable rate of duty. The practical lesson is to retain evidence for the claim as well as the filed claim itself; a declaration entry showing preferential treatment does not replace the records needed to support it.
Set up a workable customs-records routine
A small, repeatable process is more reliable than relying on individual employees to remember where documents were saved. Assign ownership for the schedule and for responding to requests, and ensure the procedure covers both company files and records held by a broker or another agent.
- Create a transaction folder at entry: use a stable naming convention with importer, entry number, entry date, supplier, and product or SKU as available.
- Collect the evidence as the entry is prepared: save filed entry and summary data, invoice and packing records, transport and payment evidence, and supporting materials for classification, value, origin, or preference claims when applicable.
- Link each declaration fact to its support: preserve the source documents and calculations used to determine the submitted information.
- Apply the correct clock: record the date that starts retention for each record category and flag exceptions such as packing lists, drawback records, and qualifying informal-entry or low-value records.
- Keep controls in place: limit changes, preserve readable copies and backups, maintain an index, and complete required annual testing for an alternative storage method.
- Review retrieval and disposal: periodically test a file and its supporting documents, and dispose only after the applicable period has expired and no other retention obligation or hold applies.
This guidance concerns U.S. CBP recordkeeping under 19 CFR Part 163. Product regulators, other countries’ customs authorities, particular customs programs, and transaction-specific rules may require different documents or retention periods. Classification, valuation, origin, preference treatment, and special entry types can all affect which records support a particular declaration, so verify requirements for the goods and transaction rather than treating any general folder checklist as complete.
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