CustomsBrokerLicenseExam

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April 2024, question 6

Broker Compliance · Penalties, recordkeeping and prior disclosure

Which of the following is TRUE regarding the record retention period?

  1. Records pertaining to articles that are admitted free of duty and tax pursuant to 19 USC 1321(a)(2) shall be kept for five (5) years from the date of the entry.
  2. Packing lists shall be retained for a period of ninety (90) calendar days from the end of release or conditional period, whichever is later.
  3. Any record relating to a drawback claim shall be kept until the fifth (5th) anniversary of the date of the payment of the claim.
  4. A consignee who is not the owner and appoints a customs broker shall keep a record of merchandise covered by informal entry for two (2) years from the date of the informal entry.
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CBP's answer: D. D: A consignee who is not the owner and appoints a customs broker shall keep a record of merchandise covered by informal entry for two (2) years from the date of the informal entry.

A consignee who is not the owner or purchaser and who appoints a broker keeps a record of merchandise on an informal entry for 2 years from the date of the entry. That is D. The other choices misstate the retention periods that apply to packing lists, drawback records and items admitted under 19 USC 1321.

A consignee who is not the owner or purchaser and who appoints a customs broker shall keep a record pertaining to merchandise covered by an informal entry for 2 years from the date of the informal entry. 19 CFR 163.4(b)(3)

Search for: informal entry for 2 years

CBP's key cites: 19 CFR 163.4(b)(3)

Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).