Answer first
Core rule
Most entry-related records are retained for five years from the entry date, but a specific rule controls when it supplies a different period. Broker POAs are different: an unrevoked POA is retained until revoked, and the revoked POA and revocation letter are retained for five years after revocation or five years after the client ceases to be active, whichever is later. An active client has a POA and at least two customs-business transactions in the preceding 12 months. The live Part 163 Appendix also carries an eCFR editorial note that part of a January 17, 2025 amendment could not be incorporated, so do not treat the live appendix as a substitute for the exam-designated edition. This is the current-law baseline reviewed on 2026-08-18; for a CBLE question, confirm the CFR and other references designated for that exam sitting before choosing the exam answer.
Authority and lookup route
Locate the rule before returning to the facts. Links point to government or official publications.
Reference lookup task
Build a retention table for an ordinary entry record, a packing list, a drawback record, an unrevoked broker POA, and a revoked broker POA.
Route: Start with §163.4(a), test every record against §163.4(b), then leave Part 163 and apply the POA-specific rule in §111.23(b).
Worked example
A broker's client revoked its POA on March 1, 2026. The facts state that the client ceased to qualify as active on June 30, 2026. Through what date must the revoked POA and revocation letter be retained?
- 1Add five years to the revocation date: March 1, 2031.
- 2Add five years to the date active-client status ceased: June 30, 2031.
- 3Apply the 'whichever period is later' language in §111.23(b).
Conclusion: Retain both through at least June 30, 2031.
Common traps
- Destroying a POA immediately when it is revoked.
- Using the ordinary five-years-from-entry rule without checking the POA-specific later-of test.
- Calling a client active after only one customs-business transaction in the preceding 12 months.
- Applying five years mechanically to a packing list or another record covered by §163.4(b).