Question 37
Domain 6: Broker Compliance and RecordkeepingWhich of the following is TRUE regarding the record retention period?
Correct answer: D
Explanation
A consignee who is not the owner and appoints a customs broker must keep records for the merchandise covered by informal entry for "two (2) years from the date of the informal entry." This matches the record retention rule for informal entries and identifies the consignee, not the owner, as the party responsible.
Why each option is right or wrong
A. Records pertaining to articles that are admitted free of duty and tax pursuant to 19 USC 1321(a)(2) shall be kept for five (5) years from the date of the entry.
The general record retention period is 5 years under 19 USC 1508, not this special free-entry statement.
B. Packing lists shall be retained for a period of ninety (90) calendar days from the end of release or conditional period, whichever is later.
Packing lists are not retained for 90 days; recordkeeping rules use longer retention periods.
C. Any record relating to a drawback claim shall be kept until the fifth (5th) anniversary of the date of the payment of the claim.
Drawback claims are tied to a 5-year time limit from importation, not the fifth anniversary of payment.
D. A consignee who is not the owner and appoints a customs broker shall keep a record of merchandise covered by informal entry for two (2) years from the date of the informal entry.
Under the Customs Modernization and Tariff Act recordkeeping rules, the party required to maintain import records for an informal entry is the consignee when it is not the owner and it has engaged a customs broker; the retention period is 2 years counted from the date of the informal entry. The 2-year period is the specific statutory retention period for records covering informal entries, so any answer shifting the duty to the owner or using a different starting point is inconsistent with the rule.