Who has to keep what
Importers of record are required to keep records related to their entries for a set period and to produce them when CBP asks. The obligation also reaches others connected to the import, such as customs brokers and, in some circumstances, parties who cause goods to be imported. The records go well beyond the entry summary and can include commercial invoices, purchase orders, proof of payment, and documents supporting claims about value, classification, or origin. Exporters carry parallel obligations, including keeping records that support export filings and, for controlled items, the licensing decisions behind them. Records may generally be kept electronically if they can be produced accurately and in a usable form.
When CBP asks for them
A request may come during an audit, through a formal demand, or as a question about a single entry. Failing to produce records that must be kept can bring penalties of its own and can also lead CBP to decide the underlying issue against you, for example by denying a preference claim. Supplier certifications deserve particular care, because importers claiming trade agreement benefits are generally expected to have or be able to obtain the support behind them. When records are held by a foreign supplier or a former broker, collect them now rather than when a deadline is running. If you find gaps or errors while gathering records, talk with counsel before sending anything, because what you produce becomes part of the file.
Building a recordkeeping program
We begin by mapping where records actually live: the broker's system, accounting software, email, shared drives, and suppliers' files. Then we compare that map with the categories CBP expects and identify what is missing or would be hard to retrieve. Retention rules should cover email and messaging, which often hold the reasons behind valuation and classification decisions. Departing employees and changes of broker are common points where records disappear, so the program should address both. If an audit or inquiry is already under way, we focus first on preserving what exists and organizing a response.
