19 CFR § 182.49 - Retention of records.

---
identifier: "/us/cfr/t19/s182.49"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 182.49 - Retention of records."
title_number: 19
title_name: "Customs Duties"
section_number: "182.49"
section_name: "Retention of records."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "182"
part_name: "UNITED STATES-MEXICO-CANADA AGREEMENT"
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, 1202 (General Note 3(i) and General Note 11, Harmonized Tariff Schedule of the United States (HTSUS)), 1624, 4513, 4535."
regulatory_source: "CBP Dec. 20-11, 85 FR 39693, July 1, 2020, unless otherwise noted."
cfr_part: "182"
---


# 182.49 Retention of records.

All records required to be kept by the exporter, importer, manufacturer or producer under this subpart with respect to manufacturing drawback claims, and all records kept by others which complement the records of the importer, exporter, manufacturer or producer, including any person who transfers or enables another person to make or perfect a drawback claim, must be retained for at least three years from the date of liquidation of such claims or longer period if required by law (*see* §§ 190.10, 190.15, 190.38, and 190.175(c) of this chapter).

[CBP Dec. 21-10, 86 FR 35589, July 6, 2021]