19 CFR § 143.39 - Penalties.

---
identifier: "/us/cfr/t19/s143.39"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 143.39 - Penalties."
title_number: 19
title_name: "Customs Duties"
section_number: "143.39"
section_name: "Penalties."
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"
---


# 143.39 Penalties.

(a) *Brokers.* Brokers unable to produce records requested by Customs under this chapter will be subject to disciplinary action or penalties pursuant to part 111 or part 163 of this chapter.

(b) *Importers.* Importers unable to produce records requested by Customs under this chapter will be subject to penalties pursuant to part 163 of this chapter.

[T.D. 98-56, 63 FR 32945, June 16, 1998]