PART 163—RECORDKEEPING Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1484, 1508, 1509, 1510, 1624. Section 163.2 also issued under 19 U.S.C. 3904, 3907. Source: T.D. 98-56, 63 FR 32946, June 16, 1998, unless otherwise noted. § 163.0 Scope. This part sets forth the recordkeeping requirements and procedures governing the maintenance, production, inspection, and examination of records. It also sets forth the procedures governing the examination of persons in connection with any investigation, audit or other inquiry conducted for the purposes of ascertaining the correctness of any entry, for determining the liability of any person for duties, fees and taxes due or that may be due, for determining liability for fines, penalties and forfeitures, or for ensuring compliance with the laws and regulations administered or enforced by Customs. Additional provisions concerning records maintenance and examination applicable to U.S. importers, exporters, and producers under the United States-Canada Free Trade Agreement and the North American Free Trade Agreement and the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) are contained in parts 10 and 181 and 182 of this chapter, respectively. [T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by CBP Dec. 11-20, 76 FR 65960, Oct. 25, 2011; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 163.1 Definitions. When used in this part, the following terms shall have the meaning indicated: (a) Records In general. (2) Activities. (i) Any importation, declaration or entry; (ii) The transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States; (iii) The filing of a drawback claim; (iv) The completion and signature of a NAFTA Certificate of Origin pursuant to § 181.11(b) of this chapter; (v) The collection, or payment to Customs, of duties, fees and taxes; or (vi) The completion and signature of a Chile FTA certification of origin and any other supporting documentation pursuant to the United States-Chile Free Trade Agreement. (vii) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Singapore Free Trade Agreement (SFTA), including a SFTA importer's supporting statement if previously required by the port director or Center director before January 19, 2017, or the Center director on or after January 19, 2017. (viii) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Jordan Free Trade Agreement (US-JFTA), including a US-JFTA declaration. (ix) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Australia Free Trade Agreement (AFTA), including an AFTA importer's supporting statement. (x) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Morocco Free Trade Agreement (MFTA), including a MFTA importer's declaration. (xi) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR), including a CAFTA-DR importer's certification. (xii) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Bahrain Free Trade Agreement (BFTA), including a BFTA importer's declaration. (xiii) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Oman Free Trade Agreement (OFTA), including an OFTA importer's declaration. (xiv) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Peru Trade Promotion Agreement (PTPA), including a PTPA importer's certification. (xv) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Korea Free Trade Agreement (UKFTA), including a UKFTA importer's certification. (xvi) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Colombia Trade Promotion Agreement (CTPA), including a CTPA importer's certification. (xvii) The maintenance of any documentation that the importer may have in support of a claim for preferential tariff treatment under the United States-Panama Trade Promotion Agreement (PANTPA), including a PANTPA importer's certification. (xviii) The maintenance of any documentation in support of a claim for preferential tariff treatment under the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) pursuant to part 182 of this chapter, including the certification of origin. (xix) Any other activity required to be undertaken pursuant to the laws or regulations administered by CBP. (b) ( a 1 A list. (c) Audit. (d) Certified recordkeeper. (e) Entry records/(a)(1)(A) list. (f) Inquiry. (g) Original. (1) Electronic information which was used to develop other electronic records or paper documents; (2) Electronic information which is in a readable format such as a facsimile paper format or an electronic or hardcopy spreadsheet; (3) In the case of a paper record that is part of a multi-part form where all parts of the form are made by the same impression, one of the carbon-copy parts or a facsimile copy or photocopy of one of the parts; and (4) A copy of a record that was provided to another government agency which retained it, provided that, if required by Customs, a signed statement accompanies the copy certifying it to be a true copy of the record provided to the other government agency. (h) Party/person. (i) Summons. (j) Technical data. (k) Third-party recordkeeper. [T.D. 98-56, 63 FR 32946, June 16, 1998] Editorial Note: For Federal Register www.govinfo.gov. § 163.2 Persons required to maintain records. (a) General. (1) An owner, importer, consignee, importer of record, entry filer, or other person who: (i) Imports merchandise into the customs territory of the United States, files a drawback claim, or transports or stores merchandise carried or held under bond, or (ii) Knowingly causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States; (2) An agent of any person described in paragraph (a)(1) of this section; or (3) A person whose activities require the filing of a declaration or entry, or both. (b) Domestic transactions. (1) The terms and conditions of the importation are controlled by the person placing the order with the importer (for example, the importer is not an independent contractor but rather is the agent of the person placing the order: Whereas a consumer who purchases an imported automobile from a domestic dealer would not be required to maintain records, a transit authority that prepared detailed specifications from which imported subway cars or busses were manufactured would be required to maintain records); or (2) Technical data, molds, equipment, other production assistance, material, components, or parts are furnished by the person placing the order with the importer with knowledge that they will be used in the manufacture or production of the imported merchandise. (c) Recordkeeping required for certain exporters and producers NAFTA. (2) USMCA. (3) Kimberley Process Certification Scheme. See (d) Recordkeeping required for customs brokers. (e) Recordkeeping not required for certain travelers. [T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by USCBP-2012-0022, 78 FR 40630, July 8, 2013; CBP Dec. 21-10, 86 FR 35582, July 6, 2021] § 163.3 Entry records. Any person described in § 163.2(a) with reference to an import transaction shall be prepared to produce or transmit to Customs, in accordance with § 163.6(a), any entry records which may be demanded by Customs. If entry records submitted to Customs not pursuant to a demand are returned by Customs, or if production of entry records at the time of entry is waived by Customs, such person shall continue to maintain those entry records in accordance with this part. Entry records which are normally kept in the ordinary course of business must be maintained by such person in accordance with this part whether or not copies thereof are retained by Customs. § 163.4 Record retention period. (a) General. (b) Exceptions. (2) Packing lists shall be retained for a period of 60 calendar days from the end of the release or conditional release period, whichever is later, or, if a demand for return to Customs custody has been issued, for a period of 60 calendar days either from the date the goods are redelivered or from the date specified in the demand as the latest redelivery date if redelivery has not taken place. (3) A consignee who is not the owner or purchaser and who appoints a customs broker shall keep a record pertaining to merchandise covered by an informal entry for 2 years from the date of the informal entry. (4) Records pertaining to articles that are admitted free of duty and tax pursuant to 19 U.S.C. 1321(a)(2) and §§ 10.151 through 10.153 of this chapter, and carriers' records pertaining to manifested cargo that is exempt from entry under the provisions of this chapter, shall be kept for 2 years from the date of the entry or other activity which required creation of the record. (5) If another provision of this chapter sets forth a retention period for a specific type of record that differs from the period that would apply under this section, that other provision controls. § 163.5 Methods for storage of records. (a) Original records. (b) Alternative method of storage General. (2) Standards for alternative storage methods. (i) Operational and written procedures are in place to ensure that the imaging and/or other media storage process preserves the integrity, readability, and security of the information contained in the original records. The procedures must include a standardized retrieval process for such records. Vendor specifications/documentation and benchmark data must be available for CBP review; (ii) There is an effective labeling, naming, filing, and indexing system; (iii) Except in the case of packing lists ( see (iv) An internal testing of the system must be performed on a yearly basis; (v) The recordkeeper must have the capability to make, and must bear the cost of, hard-copy reproductions of alternatively stored records that are required by CBP for audit, inquiry, investigation, or inspection of such records; and (vi) The recordkeeper must retain and keep available one working copy and one back-up copy of the records stored in a secure location for the required periods as provided in § 163.4. (3) Changes to alternative storage procedures. (4) Penalties. (5) Failure to comply with alternative storage requirements. [T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by CBP Dec. 12-12, 77 FR 33966, June 8, 2012] § 163.6 Production and examination of entry and other records and witnesses; penalties. (a) Production of entry records. (b) Failure to produce entry records Monetary penalties applicable. (i) If the failure to comply is a result of the willful failure of the person to maintain, store, or retrieve the demanded record, such person shall be subject to a penalty, for each release of merchandise, not to exceed $100,000, or an amount equal to 75 percent of the appraised value of the merchandise, whichever amount is less; or (ii) If the failure to comply is a result of negligence of the person in maintaining, storing, or retrieving the demanded record, such person shall be subject to a penalty, for each release of merchandise, not to exceed $10,000, or an amount equal to 40 percent of the appraised value of the merchandise, whichever amount is less. (2) Additional actions General. (A) If unliquidated, shall be liquidated at the applicable HTSUS column 1 general rate of duty; or (B) If liquidated within the 2-year period preceding the date of the demand, shall be reliquidated, notwithstanding the time limitation in 19 U.S.C. 1514 or 1520, at the applicable HTSUS column 1 general rate of duty. (ii) Exception. (3) Avoidance of penalties. (i) That the loss of the demanded record was the result of an act of God or other natural casualty or disaster beyond the fault of such person or an agent of the person; (ii) On the basis of other evidence satisfactory to Customs, that the demand was substantially complied with; (iii) That the record demanded was presented to and retained by Customs at the time of entry or submitted in response to an earlier demand; or (iv) That he has been certified as a participant in the Recordkeeping Compliance Program (see § 163.12), that he is generally in compliance with the appropriate procedures and requirements of that program, and that the violation in question is his first violation and was a non-willful violation. (4) Penalties not exclusive. (i) A penalty imposed under 19 U.S.C. 1592 for a material omission of any information contained in the demanded record; or (ii) Disciplinary action taken under 19 U.S.C. 1641. (5) Remission or mitigation of penalties. (6) Customs summons. (c) Examination of entry and other records Reasons for examination. (i) Ascertaining the correctness of any entry, determining the liability of any person for duties, taxes and fees due or duties, taxes and fees which may be due, or determining the liability of any person for fines, penalties and forfeitures; or (ii) Ensuring compliance with the laws and regulations administered or enforced by Customs. (2) Availability of records. (3) Examination notice not exclusive. [T.D. 98-56, 63 FR 32946, June 16, 1998; 63 FR 34808, June 26, 1998, as amended by CBP Dec. 11-20, 76 FR 65961, Oct. 25, 2011] § 163.7 Summons. (a) Who may be served. (1) Imported, or knowingly caused to be imported, merchandise into the customs territory of the United States; (2) Exported merchandise, or knowingly caused merchandise to be exported to a USMCA country as defined in 19 U.S.C. 4502(10) ( see also (3) Transported or stored merchandise that was or is carried or held under customs bond, or knowingly caused such transportation or storage; (4) Filed a declaration, entry, or drawback claim with Customs; (5) Is an officer, employee, or agent of any person described in paragraph (a)(1) through (a)(4) of this section; (6) Has possession, custody or care of records relating to an importation or other activity described in paragraph (a)(1) through (a)(4) of this section; or (7) Customs may deem proper. (b) Contents of summons Appearance of person. (i) The name, title, and telephone number of the Customs officer before whom the appearance shall take place; (ii) The address within the customs territory of the United States where the person shall appear, not to exceed 100 miles from the place where the summons was served; (iii) The time of appearance; and (iv) The name, address, and telephone number of the Customs officer issuing the summons. (2) Production of records. (c) Service of summons Who may serve. (2) Method of service Natural person. (ii) Corporation, partnership, association. (3) Certificate of service. (d) Transcript of testimony under oath. [T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by CBP Dec. 11-20, 76 FR 65961, Oct. 25, 2011; CBP Dec. No. 16-26, 81 FR 93024, Dec. 20, 2016; CBP Dec. 24-18, 90 FR 6482, Jan. 17, 2025] § 163.8 Third-party recordkeeper summons. (a) Notice required. (b) Time of notice. (c) Contents of notice. (1) That compliance with the summons may be stayed if written direction not to comply with the summons is given by the person receiving notice to the person summoned; (2) That a copy of any such direction to not comply and a copy of the summons shall be sent by registered or certified mail to the person summoned and to the Customs officer who issued the summons; and (3) That the actions under paragraphs (c)(1) and (c)(2) of this section shall be accomplished not later than the day before the day fixed in the summons as the day upon which the records are to be examined or the testimony is to be given. (d) Service of notice. (e) Examination of records precluded. (f) Exceptions to notice and stay of summons provisions Personal liability for duties, fees, or taxes. (2) Verification of existence of records. (3) Judicial determination. (i) To conceal, destroy, or alter relevant records; (ii) To prevent the communication of information from other persons through intimidation, bribery, or collusion; or (iii) To flee to avoid prosecution, testifying, or production of records. § 163.9 Enforcement of summons. Whenever a person does not comply with a Customs summons, the issuing officer may request the appropriate U.S. attorney to seek an order requiring compliance from the U.S. district court for the district in which the person is found or resides or is doing business. A person who is entitled to notice under § 163.8(a) shall have a right to intervene in any such enforcement proceeding. § 163.10 Failure to comply with court order; penalties. (a) Monetary penalties. (b) Importations prohibited. (1) May prohibit importation of merchandise by that person, directly or indirectly, or for that person's account; and (2) May withhold delivery of merchandise imported by that person, directly or indirectly, or for that person's account. (c) Sale of merchandise. § 163.11 Audit procedures. (a) General requirements. (1) Provide notice, telephonically and in writing, to the person to be audited of CBP's intention to conduct an audit and a reasonable estimate of the time to be required for the audit; (2) Inform the person who is to be the subject of the audit, in writing and before commencement of the audit, of that person's right to an entrance conference, at which time the objectives and records requirements of the audit, and any sampling plan to be employed or offsetting that may apply, will be explained and the estimated termination date of the audit will be set. Where a decision on a sampling plan and methodology is not made at the time of the entrance conference, CBP will discuss these matters with the person being audited as soon as possible after the discovery of facts and circumstances that warrant the possible need to employ sampling; (3) Provide a further estimate of any additional time for the audit if, during the course of the audit, it becomes apparent that additional time will be required; (4) Schedule a closing conference upon completion of the audit on-site work to explain the preliminary results of the audit; (5) Complete a formal written audit report within 90 calendar days following the closing conference referred to in paragraph (a)(4) of this section, unless the Executive Director, Regulatory Audit, Office of International Trade, CBP Headquarters, provides written notice to the person audited of the reason for any delay and the anticipated completion date; and (6) After application of any disclosure exemptions contained in 5 U.S.C. 552, send a copy of the formal written audit report to the person audited within 30 calendar days following completion of the report. (b) Petition procedures for failure to conduct closing conference. (c) Use of statistical sampling in calculation of loss of duties or revenue General. (2) Projection. (3) When CBP uses statistical sampling. (i) Review of 100 percent of the transactions is impossible or impractical; (ii) The sampling plan is prepared in accordance with generally recognized sampling procedures; and (iii) The sampling procedure is executed in accordance with that plan. (4) Statistical sampling by audited persons under CBP supervision. (5) Statistical sampling by a private party submitting a prior disclosure. (d) Offset of overpayments and over-declarations in 19 U.S.C. 1592 penalty cases General. (i) The identified overpayments or over-declarations were not made by the person being audited for the purpose of violating any provision of law, including laws other than customs laws, (ii) The identified underpayments or under-declarations were not made knowingly and intentionally, and (iii) All other requirements of this paragraph (d) are met. (2) When audited person conducts self-testing under CBP supervision. i.e. (3) When a private party submits a prior disclosure. (4) Time period and scope determined by CBP; projection when sampling employed. (5) Same acts, statements, omissions, or entries not required. (6) Limitations. (7) Audit report. (8) Disallowance determinations referred to Fines, Penalties, and Forfeitures office. (9) Refunds limited. (e) Sampling not evidence of reasonable care. (f) Exception to procedures. [CBP Dec. 11-20, 76 FR 65961, Oct. 25, 2011] § 163.12 Recordkeeping Compliance Program. (a) General. (b) Certification procedures Who may apply. (2) Where to apply. http://www.cbp.gov/xp/cgov/import/regulatory_audit_program/archive/compliance_assessment/ (3) Certification requirements. (i) Understands the legal requirements for recordkeeping, including the nature of the records required to be maintained and produced and the time periods relating thereto; (ii) Has in place procedures to explain the recordkeeping requirements to those employees who are involved in the preparation, maintenance and production of required records; (iii) Has in place procedures regarding the preparation and maintenance of required records, and the production of such records to CBP; (iv) Has designated a dependable individual or individuals to be responsible for recordkeeping compliance under the program and whose duties include maintaining familiarity with the recordkeeping requirements of CBP; (v) Has a record maintenance procedure acceptable to CBP for original records or has an alternative records maintenance procedure adopted in accordance with § 163.5(b); and (vi) Has procedures for notifying CBP of any occurrence of a variance from, or violation of, the requirements of the Recordkeeping Compliance Program or negotiated alternative program, as well as procedures for taking corrective action when notified by CBP of violations or problems regarding such program. For purposes of this paragraph, the term “variance” means a deviation from the Recordkeeping Compliance Program that does not involve a failure to maintain or produce records or a failure to meet the requirements set forth in this section. For purposes of this paragraph, the term “violation” means a deviation from the Recordkeeping Compliance Program that involves a failure to maintain or produce records or a failure to meet the requirements set forth in this section. (c) Application review and approval and certification process Review of applications. (2) Approval and certification. (d) Alternatives to penalties General. (2) Contents of notice. (i) State that the recordkeeper has violated the recordkeeping requirements; (ii) Identify the record or information which was demanded and not produced; (iii) Warn the recordkeeper that future failures to produce demanded entry records or information contained therein may result in the imposition of monetary penalties and could result in the removal of the recordkeeper from the Recordkeeping Compliance Program. (3) Response to notice. [T.D. 98-56, 63 FR 32946, June 16, 1998, as amended by CBP Dec. 12-12, 77 FR 33966, June 8, 2012] § 163.13 Denial and removal of program certification; appeal procedures. (a) General. (1) Denial of certification for program participation in accordance with paragraph (b) of this section; and (2) Removal of certification for program participation in accordance with paragraph (c) of this section. (b) Denial of certification for program participation Grounds for denial. (i) The applicant fails to meet the requirements set forth in § 163.12(b)(3); (ii) A circumstance involving the applicant arises that would justify initiation of a certification removal action under paragraph (c) of this section; or (iii) In the judgment of Customs, the applicant appears not to be in compliance with Customs laws and regulations. (2) Denial procedure. (c) Certification removal Grounds for removal. (i) The certification privilege was obtained through fraud or mistake of fact; (ii) The program participant no longer has a valid bond; (iii) The program participant fails on a recurring basis to provide entry records when demanded by Customs; (iv) The program participant willfully refuses to produce a demanded or requested record; (v) The program participant is no longer in compliance with the Customs laws and regulations, including the requirements set forth in § 163.12(b)(3); or (vi) The program participant is convicted of any felony or has committed acts which would constitute a misdemeanor or felony involving theft, smuggling, or any theft-connected crime. (2) Removal procedure. (3) Effect of removal. (d) Appeal of certification denial or removal Appeal of certification denial. (2) Appeal of certification removal. Appendix to Part 163—Interim ( a List of Records Required for the Entry of Merchandise General Information (1) Section 508 of the Tariff Act of 1930, as amended (19 U.S.C. 1508), sets forth the general recordkeeping requirements for Customs-related activities. Section 509 of the Tariff Act of 1930, as amended (19 U.S.C. 1509) sets forth the procedures for the production and examination of those records (which includes, but is not limited to, any statement, declaration, document, or electronically generated or machine readable data). (2) Section 509(a)(1)(A) of the Tariff Act of 1930, as amended by title VI of Public Law 103-182, commonly referred to as the Customs Modernization Act (19 U.S.C. 1509(a)(1)(A)), requires the production, within a reasonable time after demand by the Customs Service is made (taking into consideration the number, type and age of the item demanded) if “such record is required by law or regulation for the entry of the merchandise (whether or not the Customs Service required its presentation at the time of entry).” Section 509(e) of the Tariff Act of 1930, as amended by Public Law 103-182 (19 U.S.C. 1509(e)) requires the Customs Service to identify and publish a list of the records and entry information that is required to be maintained and produced under subsection (a)(1)(A) of section 509 (19 U.S.C. 1509(a)(1)(A)). This list is commonly referred to as “the (a)(1)(A) list.” (3) The Customs Service has tried to identify all the presently required entry information or records on the following list. However, as automated programs and new procedures are introduced, these may change. In addition, errors and omissions to the list may be discovered upon further review by Customs officials or the trade. Pursuant to section 509(g), the failure to produce listed records or information upon reasonable demand may result in penalty action or liquidation or reliquidation at a higher rate than entered. A recordkeeping penalty may not be assessed if the listed information or records are transmitted to and retained by Customs. (4) Other recordkeeping requirements: (5) The following list does not replace entry requirements, but is merely provided for information and reference. In the case of the list conflicting with regulatory or statutory requirements, the latter will govern. List of Records and Information Required for the Entry of Merchandise The following records (which include, but are not limited to, any statement, declaration, document, or electronically generated or machine readable data) are required by law or regulation for the entry of merchandise and are required to be maintained and produced to Customs upon reasonable demand (whether or not Customs required their presentation at the time of entry). Information may be submitted to Customs at the time of entry in a Customs authorized electronic or paper format. Not every entry of merchandise requires all of the following information. Only those records or information applicable to the entry requirements for the merchandise in question will be required/mandatory. The list may be amended as Customs reviews its requirements and continues to implement the Customs Modernization Act. When a record or information is filed with and retained by Customs, the record is not subject to recordkeeping penalties, although the underlying backup or supporting information from which it is obtained may also be subject to the general record retention regulations and examination or summons pursuant to 19 U.S.C. 1508 and 1509. (All references, unless otherwise indicated, are to the current edition of title 19, Code of Federal Regulations, as amended by subsequent Federal Register I. General list of records required for most entries. Information shown with an asterisk (*) is usually on the appropriate form and filed with and retained by Customs: §§ 141.11 through 141.15 Evidence of right to make entry (airway bill/bill of lading or *carrier certificate, etc.) when goods are imported on a common carrier § 141.19 * Declaration of entry (usually contained on the entry summary or warehouse entry) § 141.32 Power of attorney (when required by regulations) § 141.54 Consolidated shipments authority to make entry (if this procedure is utilized) § 142.3 Packing list (where appropriate) § 142.4 Bond information (except if 10.101 or 142.4(c) applies) Parts 4, 18, 122, 123 * Vessel, Vehicle or Air Manifest (filed by the carrier) II. The following records or information are required by § 141.61 on Customs Form (CF) 3461, or its electronic equivalent, or CF 7533 or the regulations cited. Information shown with an asterisk (*) is contained on the appropriate form and/or otherwise filed with and retained by Customs: §§ 142.3, 142.3a * Entry Number * Entry Type Code * Elected Entry Date * Port Code § 142.4 * Bond information §§ 141.61, 142.3a * Broker/Importer Filer Number §§ 141.61, 142.3 * Ultimate Consignee Name and Number/street address of premises to be delivered § 141.61 * Importer of Record Number * Country of Origin § 141.11 * IT/BL/AWB Number and Code * Arrival Date § 141.61 * Carrier Code * Voyage/Flight/Trip * Vessel Code/Name * Manufacturer ID Number (for AD/CVD must be actual mfr.) * Location of Goods-Code(s)/Name(s) * U.S. Port of Unlading * General Order Number (only when required by the regulations) § 142.6 * Description of Merchandise § 142.6 * HTSUSA Number § 142.6 * Manifest Quantity * Total Value * Signature of Applicant III. In addition to the information listed above, the following records or items of information are required by law and regulation for the entry of merchandise and are presently required to be produced by the importer of record at the time the Customs Form 7501, or its electronic equivalent, is filed: § 141.61 * Entry Summary Date § 141.61 * Entry Date § 142.3 * Bond Number, Bond Type Code and Surety code § 142.3 * Ultimate Consignee Address § 141.61 * Importer of Record Name and Address § 141.61 * Exporting Country and Date Exported * I.T. (In-bond) Entry Date (for IT Entries only) * Mode of Transportation (MOT Code) § 141.61 * Importing Carrier Name § 141.82 Conveyance Name/Number * Foreign Port of Lading * Import Date and Line Numbers * Reference Number * HTSUS Number § 141.61 * Identification number for merchandise subject to Anti-dumping or Countervailing duty order (ADA/CVD Case Number) § 141.61 * Gross Weight * Manifest Quantity § 141.61 * Net Quantity in HTSUSA Units § 141.61 * Entered Value, Charges, and Relationship § 141.61 * Applicable HTSUSA Rate, ADA/CVD Rate, I.R.C. Rate, and/or Visa Number, Duty, I.R. Tax, and Fees (e.g. HMF, MPF, Cotton) § 141.61 Non-Dutiable Charges § 141.61 * Signature of Declarant, Title, and Date * Textile Category Number § 141.83, 141.86 Invoice information which includes, e.g., date, number, merchandise (commercial product) description, quantities, values, unit price, trade terms, part, model, style, marks and numbers, name and address of foreign party responsible for invoicing, kind of currency Terms of Sale Shipping Quantities Shipping Units of Measurements Manifest Description of Goods Foreign Trade Zone Designation and Status Designation (if applicable) Indication of Eligibility for Special Access Program (9802/GSP/CBI) § 141.89 CF 5523 Part 141 Corrected Commercial Invoice 141.86 (e) Packing List 177.8 * Binding Ruling Identification Number (or a copy of the ruling) § 10.102 Duty Free Entry Certificate (9808.00.30009 HTS) § 10.108 Lease Statement IV. Documents/records or information required for entry of special categories of merchandise (the listed documents or information is only required for merchandise entered [or required to be entered] in accordance with the provisions of the sections of 19 CFR [the Customs Regulations] listed). These are in addition to any documents/records or information required by other agencies in their regulations for the entry of merchandise: § 4.14 CF 226 Information for vessel repairs, parts and equipment § 7.3(f) CBP Form 3229, or its electronic equivalent, Origin certificate for insular possessions Shipper's and importer's declaration for insular possessions Part 10 Documents required for entry of articles exported and returned: §§ 10.1 through 10.6 Foreign shipper's declaration or master's certificate, declaration for free entry by owner, importer or consignee § 10.7 Certificate from foreign shipper for reusable containers § 10.8 Declaration of person performing alterations or repairs Declaration for non-conforming merchandise § 10.9 Declaration of processing § 10.24 Declaration by assembler Endorsement by importer §§ 10.31, 10.35 Documents required for Temporary Importations Under Bond: Information required, Bond or Carnet § 10.36 Lists for samples, professional equipment, theatrical effects Documents required for Instruments of International Traffic: § 10.41 Application, Bond or TIR carnet Note: § 10.43 Documents required for exempt organizations § 10.46 Request from head of agency for 9808.00.10 or 9808.00.20 HTSUS treatment Documents required for works of art § 10.48 Declaration of artist, seller or shipper, curator, etc. §§ 10.49, 10.52 Declaration by institution § 10.53 Declaration by importer USFWS Form 3-177, if appropriate §§ 10.59, 10.63 Documents/CF 5125 for withdrawal of ship supplies §§ 10.66, 10.67 Declarations for articles exported and returned §§ 10.68, 10.69 Documents for commercial samples, tools, theatrical effects §§ 10.70, 10.71 Purebred breeding certificate § 10.84 Automotive Products certificate § 10.90 Master records and metal matrices: detailed statement of cost of production § 10.98 Declarations for copper fluxing material § 10.99 Declaration of non-beverage ethyl alcohol, ATF permit §§ 10.101 through 10.102 Stipulation for government shipments and/or certification for government duty-free entries, etc. § 10.107 Report for rescue and relief equipment § 10.905 PTPA records that the importer may have in support of a PTPA claim for preferential tariff treatment, including an importer's certification 15 CFR part 301 Requirements for entry of scientific and educational apparatus § 10.121 Certificate from the U.S. Department of State for visual/auditory materials § 10.134 Declaration of actual use (When classification involves actual use) § 10.138 End Use Certificate §§ 10.171 through 10.178 Documents, etc. required for entries of GSP merchandise, GSP Declaration (plus supporting documentation) § 10.174 Evidence of direct shipment § 10.179 Certificate of importer of crude petroleum § 10.180 Certificate of fresh, chilled or frozen beef § 10.183 Civil aircraft parts/simulator documentation and certifications §§ 10.191 through 10.198 Documents, etc. required for entries of CBI merchandise, CBI declaration of origin (plus supporting information) § 10.194 Evidence of direct shipment § 10.199 Documents, etc. required for duty-free entry of spirituous beverages produced in Canada from CBI rum, declaration of Canadian processor (plus supporting information) § 10.216 AGOA Textile Certificate of Origin § 10.226 CBTPA Textile Certificate of Origin and supporting records § 10.228 CBTPA Declaration of Compliance for brassieres § 10.236 CBTPA Non-textile Certificate of Origin and supporting records § 10.246 ATPDEA Textile Certificate of Origin § 10.248 ATPDEA Declaration of Compliance for Brassieres § 10.256 ATPDEA Non-textile Certificate of Origin † [§ 10.306 Evidence of direct shipment for CFTA] † [§ 10.307 Documents, etc. required for entries under CFTA Certificate of origin of CF 353] [† CFTA provisions are suspended while USMCA remains in effect. See part 182.] § 10.410 US-CFTA Certification of origin and supporting records. § 10.512 SFTA records that the importer may have in support of a SFTA claim for preferential tariff treatment, including an importer's supporting statement if previously required by the port director or Center director before January 19, 2017 or the Center director on or after January 19, 2017. § 10.522 SFTA TPL Certificate of eligibility. § 10.585 CAFTA-DR records that the importer may have in support of a CAFTA-DR claim for preferential tariff treatment, including an importer's certification. § 10.704 US-JFTA records that the importer may have in support of a US-JFTA claim for preferential tariff treatment, including an importer's declaration. § 10.723-10.727 AFTA records that the importer may have in support of an AFTA claim for preferential tariff treatment, including an importer's supporting statement. § 10.765 MFTA records that the importer may have in support of a MFTA claim for preferential tariff treatment, including an importer's declaration. § 10.805 BFTA records that the importer may have in support of a BFTA claim for preferential tariff treatment, including an importer's declaration. § 10.820 BFTA TPL certificate of eligibility. § 10.821 BFTA TPL declaration. § 10.848 HOPE Act Declaration of Compliance. § 10.865 OFTA records that the importer may have in support of an OFTA claim for preferential tariff treatment, including an importer's declaration. § 10.883 OFTA TPL certificate of eligibility. § 10.884 OFTA TPL declaration. § 10.1005 UKFTA records that the importer may have in support of a UKFTA claim for preferential tariff treatment, including an importer's certification. § 10.2003-10.2007 PANTPA records that the importer may have in support of a PANTPA claim for preferential tariff treatment, including an importer's certification. § 10.3005 CTPA records that the importer may have in support of a CTPA claim for preferential tariff treatment, including an importer's certification. § 12.6 European Community cheese affidavit § 12.7 HHS permit for milk or cream importation § 12.11 Notice of arrival for plant and plant products § 12.17 APHIS Permit animal viruses, serums and toxins § 12.21 HHS license for viruses, toxins, antitoxins, etc. for treatment of man § 12.23 Notice of claimed investigational exemption for a new drug §§ 12.26 through 12.31 Necessary permits from APHIS, FWS & foreign government certificates when required by the applicable regulation § 12.33 Chop list, proforma invoice and release permit from HHS § 12.34 Certificate of match inspection and importer's declaration § 12.43 Certificate of origin/declarations for goods made by forced labor, etc. § 12.61 Shipper's declaration, official certificate for seal and otter skins §§ 12.73, 12.80 Motor vehicle declarations § 12.85 Boat declarations (CG-5096, or its electronic equivalent) and USCG exemption § 12.91 FDA form 2877 and required declarations for electronics products § 12.99 Declarations for switchblade knives §§ 12.104 through 12.104i Cultural property declarations, statements and certificates of origin §§ 12.105 through 12.109 Pre-Columbian monumental and architectural sculpture and murals Certificate of legal exportation Evidence of exemption § 12.110 Pesticides, etc. notice of arrival §§ 12.118 through 12.127 Toxic substances: TSCA statements § 12.140(b) and (c) Canadian-issued Export Permit, Certificate of Origin issued by Canada's Maritime Lumber Bureau. § 12.142 Softwood Lumber Importer Declaration Supporting Documentation, Softwood Lumber Home Packages and Kits Documentation. § 12.152 Kimberley Process Certificate for rough diamonds. § 54.5 Declaration by importer of use of certain metal articles § 54.6(a) Re-Melting Certificate § 102.25 NAFTA textile requirements Part 113, Appendix B—Bond to Indemnify Complainant Under Section 337, Tariff Act of 1930, as Amended Part 114 Carnets (serves as entry and bond document where applicable) Part 115 Container certificate of approval Part 128 Express consignments § 128.21 * Manifests with required information (filed by carrier) §§ 132.15, 132.17 Export certificates, respectively, for beef or sugar-containing products subject to tariff-rate quota. § 132.18 License, or written authorization, as applicable, for worsted wool fabric subject to tariff-rate quota § 132.23 Acknowledgment of delivery for mailed items subject to quota §§ 133.21(e), 133.22(c)(3) and 133.23(e) Consent from trademark or trade name holder to import otherwise restricted goods §§ 134.25, 134.36 Certificate of marking; notice to repacker § 141.88 Computed value information § 141.89 Additional invoice information required for certain classes of merchandise including, but not limited to: Textile Entries: Steel Entries: § 143.13 Documents required for appraisement entries Bills, statements of costs of production Value declaration § 143.23 Informal entry: commercial invoice plus declaration § 144.12 Warehouse entry information § 145.11 Customs Declaration for Mail, Invoice § 145.12 Mail entry information (CF 3419 is completed by Customs but formal entry may be required.) Part 148 Supporting documents for personal importations Part 151, subpart B Scale Weight Part 151, subpart B Sugar imports sampling/lab information (Chemical Analysis) Part 151, subpart C Petroleum imports sampling/lab information Out turn Report 24. to 25—Reserved Part 151, subpart E Wool and Hair invoice information, additional documents Part 151, subpart F Cotton invoice information, additional documents § 181.22 NAFTA Certificate of origin and supporting records § 182.13 USMCA records that the importer may have in support of a USMCA claim for preferential tariff treatment, including the certification of origin. 19 U.S.C. 1356k Coffee Form O (currently suspended) Other Federal and State Agency Documents State and Local Government Records Other Federal Agency Records (See 19 CFR part 12, 19 U.S.C. 1484, 1499) Licenses, Authorizations, Permits Foreign Trade Zones § 146.32 Supporting documents to CF 214 [T.D. 98-56, 63 FR 32946, June 16, 1998] Editorial Note 1: For Federal Register www.govinfo.gov. Editorial Note 2: At 90 FR 6482, Jan. 17, 2025, the part 163 appendix was amended; however, a portion of the amendments could not be incorporated due to inaccurate amendatory instruction.