Recordkeeping

The Modernization Act requires that all importers must maintain proper records. U. S. Customs requires that all records relating to an entry be retained for 5 years from the date of entry or other activity which required the creation of the record. The exceptions are:

Packing Lists

60 calendar days from the end of release or  conditional release of merchandise
Informal Entry 2 years from the date of entry
Duty Free Entry

2 years from the date of entry or other activity which required creation of the record

U. S. Customs may assess monetary or other penalties for non-compliance. Who must keep records?

  • An owner, importer, consignee, importer of record, entry filer or other person who:

    • Imports merchandise into the customs territory of the United States

    • Files a drawback claim

    • Transports or stores merchandise carried or held under bond

    • Knowingly cause the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States;

    • An agent of any person described above; or

    • A person whose activities require the filing of a declaration or entry or both.

International Customs Services, Inc. will review:  

  • Import and export documents as dictated on the (a)(1)(A) list.

  • Customs documentation

  • Other Federal and State Agency documents, declarations and permits

    • Alcohol, Tobacco and Firearms

    • Automotive Products

    • Electronics Products

    • Toxic and Chemical Substances;

    • Textiles

    • Pharmaceuticals

    • Many more

  • Request copies of missing documents

  • Inform you of non-compliance

  • Develop a flow chart of your documentation storage.