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October 2025, question 12
Broker Compliance · Penalties, recordkeeping and prior disclosure
When merchandise is withdrawn from a bonded warehouse, records relating to the withdrawal must be retained by a customs broker for how many years from the date of the last withdrawal?
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CBP's answer: C. C: 5
Section 111.23(b) says that for merchandise withdrawn from a bonded warehouse, the broker keeps the withdrawal records for 5 years from the date of withdrawal of the last merchandise withdrawn under the entry.
must be retained for 5 years from the date of withdrawal of the last merchandise withdrawn under the entry 19 CFR 111.23(b)
Search for: for 5 years from the date of withdrawal of the last merchandise withdrawn under the entry
CBP's key cites: 19 CFR 111.23(b)
Question and key from CBP's October 2025 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).