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19 CFR Part 163 · 5 questions

19 CFR 163.4 — Record retention period.

Past customs broker license exam questions whose answer rests on 19 CFR 163.4. Drawn from 5 released sittings, April 2021 through October 2021. Every question below is a real released question with the answer CBP credited, the authority it rests on, and an explanation of why that answer is right.

Reading the section itself is one tap away inside the simulator, next to the question, which is how the exam works: open book, against a clock.

April 2021, Q42. Goods are imported under a consumption entry on January 3, 2020. Estimated duties are deposited. On October 18, 2020, CBP liquidated the entry and assessed more duty than was deposited. A bill was issued to the importer of record. The importer of record pa id the bill on time. Based on the above, which of the following is TRUE?

  1. AThe broker must maintain a consumption entry subject to an antidumping investigation until the entry liquidates.
  2. BThe broker must maintain the consumption entry subject to an antidumping investigation for five years after the entry liquidates.
  3. CThe broker must maintain the consumption entry subject to an antidumping investigation for three years after the entry liquidates.
  4. DThe broker must maintain the consumption entry subject to an antidumping investigation for five years after the date of entry.
  5. EThe broker must maintain the consumption entry subject to an antidumping investigation for five years after the date of creation of the entry.
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 163.4(a)(1)

The correct answer is D because 19 CFR 163.4(a)(1) explicitly states that records related to an entry must be retained for five years from the date of entry, regardless of liquidation or other events. The other options incorrectly reference periods tied to liquidation dates or creation dates, which are not mentioned in the cited authority. The regulation does not impose retention periods based on liquidation or creation dates, making options B, C, and E invalid. Option A is incorrect because it misstates the retention period as indefinite until liquidation, which is not required by the rule.

April 2026, Q5. Which ONE of the four choices below correctly identifies how long a customs broker must retain the speficied type of record?

  1. AAn entry summary document, or CBP Form 7501, must be retained for three years after the date of entry.
  2. BRecords concerning the filing of a drawback claim must be retained for three years after liquidation of the claim or for a longer period if required by law.
  3. CRecords relating to the withdrawal of merchandise from a bonded warehouse must be retained for five years after the date of entry into the bonded warehouse.
  4. DA document or letter by which an importer revokes a previously granted power of attorney to a customs broker must be retained for five years after the execution date of the subject power of attorney.
Show the answer and explanation
Correct answer: B  · Authority: 19 CFR 163.4(a)-(b); 19 CFR 111.23(a)-(b); 19 CFR 190.15

The correct answer is B because 19 CFR 163.4(b)(1) explicitly states that records relating to a drawback claim must be retained until the third anniversary of the date of payment of the claim, which aligns with the three-year retention period after liquidation. Other options are incorrect: A and C misstate the five-year retention period for entry-related records (19 CFR 163.4(a)), while D does not correspond to any retention rule in the cited text. The regulation does not mention retention periods tied to power of attorney revocation.

May 2024, Q6. Which of the following is TRUE regarding the record retention period?

  1. ARecords 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. BPacking lists shall be retained for a period of ninety (90) calendar days from the end of release or conditional period, whichever is later.
  3. CAny record relating to a drawback claim shall be kept until the fifth (5th) anniversary of the date of the payment of the claim.
  4. DA 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.
Show the answer and explanation
Correct answer: D  · Authority: 19 CFR 163.4(b)(3)

The correct answer is D because 19 CFR 163.4(b)(3) explicitly states that a consignee who is not the owner and appoints a customs broker must retain records for merchandise covered by an informal entry for two years from the date of the informal entry. Option A is incorrect because 19 CFR 163.4(b)(4) specifies a two-year retention period, not five years, for records of articles admitted free of duty under 19 U.S.C. 1321(a)(2). Option B is incorrect because 19 CFR 163.4(b)(2) mandates a 60-day retention period for packing lists, not 90 days. Option C is incorrect because 19 CFR 163.4(b)(1) requires records for drawback claims to be kept until the third anniversary of the payment, not the fifth.

October 2018, Q53. Which of the following records may the broker dispose of prior to 5 years from date of entry?

  1. APacking lists
  2. BAn Informal entry
  3. CCBPF 7501
  4. DA Partnership POA
  5. ECommercial Invoice
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 163.4(b)(2)

The correct answer is A) Packing lists because 19 CFR 163.4(b)(2) explicitly states that packing lists need only be retained for 60 calendar days from the end of the release or conditional release period, or 60 days from redelivery if a demand for return has been issued, which is significantly shorter than the general 5-year rule. The other options are not correct because informal entries (B) require retention for 2 years under 163.4(b)(3), CBPF 7501 (C) is not addressed in the cited text, Partnership POA (D) is not mentioned, and commercial invoices (E) fall under the general 5-year retention rule in 163.4(a) unless an exception applies, which is not indicated here.

October 2021, Q72. An importer, Greg’s Sports Accessories, imports small orders for individual customers which are valued at less than $800. The company decides that they would like to clear these shipments pursuant to the requirements of 19 CFR 10.151. The company asks you, its customs broker, how long it must retain the records related to these submissions for CBP purposes. Which of the following is the correct record retention period for the records?

  1. A2 years from date of entry or other activity which required creation of the document
  2. B5 years from date of entry
  3. CRecords related to submissions filed pursuant to 19 CFR 10.151 do not need to be maintained
  4. D5 years from date of entry or other activity which required creation of the document
  5. E1 year from date of entry or other activity which required creation of the document
Show the answer and explanation
Correct answer: A  · Authority: 19 CFR 163.4(a)(4)

The correct answer is A because 19 CFR 163.4(a)(4) explicitly states that records related to articles admitted free of duty under 19 CFR 10.151 must be retained for 2 years from the date of entry or activity. Other options are incorrect because 5-year retention applies generally under 163.4(a) unless an exception applies, and option C is invalid since records must be retained under this provision. The 2-year rule in (a)(4) directly governs this scenario.

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