C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. › Subpart A—General Provisions

19 C.F.R. § 10.137

Records of use

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

(a) Maintenance by importer. The importer shall maintain accurate and detailed records showing the use or other disposition of the imported merchandise. The burden shall be on the importer to keep records so that the claim of actual use can be readily established.

(b) Retention of records. The importer shall retain records of use or disposition for a period of 3 years from the date of liquidation of the entry.

(c) Examination of records. The rec- ords required to be kept by paragraph (a) of this section shall be available at all times for examination and inspection by an authorized Customs officer.

[T.D. 71-139, 36 FR 10726, June 2, 1971]
Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: Clarendon Mktg., Inc. v. United States, 21 Ct. Int'l Trade 59 (Ct. Intl. Trade 1997).
Sort: Relevance Newest Treatment
Clarendon Mktg., Inc. v. United States, 21 Ct. Int'l Trade 59 (Ct. Intl. Trade 1997). “Federal regulations have formalized these requirements: under the heading “Rate of Duty Dependent Upon Actual Use”, the Code of Federal Regulations provides that in order for entries to qualify under an actual use provision, the importer must: (1) file a declaration of intended…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.