Broker Recordkeeping Requirements

Under 19 CFR 163.4, importers and brokers must retain records pertaining to importation for five years from the date of entry. This includes entry documentation, invoices, packing lists, bills of lading, and any other records required to support the accuracy of entry information. The records may be kept in their original form or as reproductions (electronic storage is permitted).

The (a)(1)(A) list (Appendix to Part 163) identifies records that must be maintained and produced upon CBP request. These are records directly associated with an entry and are subject to penalties for failure to produce. Key items include: entry/entry summary documentation, commercial invoices, bills of lading, classification and valuation records, and certificates of origin.

Under 19 CFR 111.24, customs brokers must treat client information as confidential. Records containing information not available from public sources may only be disclosed to: the client itself, the client's surety, or CBP when lawfully requested. Disclosure to freight forwarders, other clients, or exporters is not permitted without client authorization.