19 CFR § 143.37 - Retention of records.

---
identifier: "/us/cfr/t19/s143.37"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 143.37 - Retention of records."
title_number: 19
title_name: "Customs Duties"
section_number: "143.37"
section_name: "Retention of records."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "143"
part_name: "SPECIAL ENTRY PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1321, 1414, 1481, 1484, 1498, 1624, 1641."
regulatory_source: "T.D. 73-175, 38 FR 17463, July 2, 1973, unless otherwise noted."
cfr_part: "143"
---


# 143.37 Retention of records.

(a) *Record maintenance requirements.* All records received or generated by a broker or importer must be maintained in accordance with part 163 of this chapter.

(b) *Termination of broker's responsibility.* If the broker is discharged by the importer, he shall retain the documentation for those deliveries, entries or entry summaries filed by him prior to such discharge. Documentation in possession of a broker at the time of permanent termination of the brokerage business shall be accounted for pursuant to § 111.30(e) of this chapter.

[T.D. 90-92, 55 FR 49886, Dec. 3, 1990, as amended by T.D. 98-56, 63 FR 32945, June 16, 1998]