Title 19, Part 163 — Recordkeeping

Scope.

Definitions.

Persons required to maintain records.

Entry records.

Record retention period.

Methods for storage of records.

Production and examination of entry and other records and witnesses; penalties.

Summons.

Third-party recordkeeper summons.

Enforcement of summons.

Failure to comply with court order; penalties.

Audit procedures.

Recordkeeping Compliance Program.

Denial and removal of program certification; appeal procedures.