Record retention for customs brokers and importers: 19 CFR 163 basics

What does 19 CFR 163 require importers and brokers to keep?#

19 CFR 163 requires the parties involved in importing goods to keep records that relate to each import transaction and to produce them to U.S. Customs and Border Protection on request. The duty reaches importers of record and customs brokers, and it can extend to others whose activities relate to the import, such as agents, consignees and parties that cause goods to be imported.

The covered records are broad. They include the entry documents and the commercial records behind them: purchase orders, commercial invoices, packing lists, bills of lading, proof of payment, and the documents that support classification, valuation and country of origin. Emails with a supplier about origin, assists or price adjustments can be records too when they relate to the transaction.

The regulation also identifies a set of entry documents that must be produced promptly when CBP asks, and failure to produce them can lead to penalties. Many importers keep that subset in a separately indexed folder for exactly that reason.

Retention by record type#

Retention under Part 163 is set by record type and measured from a trigger date, most often the date of entry. The table shows how a typical importer-distributor groups its records; confirm each period against the current regulation and your counsel's reading before you configure deletion rules.

Where two rules apply to one document, keep it for the longer period. Accounts payable may purge vendor invoices on a tax schedule that differs from the customs one, so align the two before any automated deletion runs in the ERP or document system.

Who holds what: importer, broker or forwarder?#

The importer of record holds its own recordkeeping duty even when a broker files the entry and keeps copies. Mid-size distributors often assume the broker's archive is enough, then find after changing brokers that their own files are incomplete.

Brokers have separate duties under the broker licensing regulations and keep records of the customs business they conduct. Freight forwarders and 3PLs acting as agents may hold bills of lading and delivery records that support an entry. Write down which party holds each record type, and add a clause to broker and forwarder agreements requiring return or transfer of records when the relationship ends.

For importers that use several brokers across ports, a single index by entry number, held by the importer, is the simplest control. It shows where each entry's documents live and whether anything is missing.

How should customs records be stored?#

Customs records can generally be kept electronically if they remain complete, accurate, readable and retrievable for the whole retention period. CBP's rules on alternative storage methods set conditions, so check them before scanning and destroying paper originals.

System changes are where records go missing. ACE reports, broker portal downloads, ERP attachments and shared drives each tend to hold part of an entry file. When an importer replaces its ERP or broker, or a broker changes its customs software, export complete entry-level files keyed by entry number before old access ends.

Building a customs retention schedule#

A customs retention schedule starts from an inventory of where import records sit today, then gives each record type a period, a trigger date, an owner and a hold rule. COOs usually delegate the build to trade compliance but should own the sign-off, because deletion errors surface years later.

• 1List every source of import records: ERP purchase orders and receipts, AP invoices, broker portals, ACE reports, shared drives and email.
• 2Group records by type and map each type to its Part 163 period and any other rule, such as drawback, trade agreements or tax.
• 3Choose the trigger date for each type, usually the date of entry, and store that date with the record.
• 4Name an owner for each type: trade compliance, AP, logistics or the broker under contract.
• 5Define holds that stop deletion while a protest, prior disclosure, audit or inquiry is open.
• 6Run destruction only after the longest applicable period and any hold have ended, and log what was destroyed.
• 7Review the schedule when you add a broker, a port of entry, a trade program or a new system.

Illustrative: a pump importer changes brokers#

Illustrative: a fictional importer and distributor of industrial pumps and valves files entries through one broker at two ports and keeps purchase orders and supplier invoices in its ERP. The COO decides to consolidate with a new broker that offers a single portal.

Before the switch, trade compliance builds an entry index from ACE reports and the ERP, then asks the outgoing broker for complete entry packets for every entry still inside its retention period. Gaps appear in older origin documentation, which the team requests from suppliers. The new broker agreement adds a records handover clause.

After the switch, the importer holds a complete, indexed archive it controls. When CBP later requests documents for an older entry, they come from the importer's own archive rather than a former broker's backlog.

Retention is not permission to reuse#

Keeping customs records for compliance does not mean the importer may use them for anything else. Commercial invoices carry supplier pricing, purchase agreements may limit disclosure, and the files contain names and contact details of people at suppliers, brokers and carriers.

If a distributor later considers licensing operational records to AI developers, customs files are reviewed like any other source. Under the SourceX five-step transaction, supplier and broker agreements and their confidentiality terms are checked at the Rights step, and personal and confidential details are removed during Preparation. Classification decisions with documented reasoning can be useful workflow examples, but only after that review and with the company's approval.