19 CFR 163.0 – Scope
This part sets forth the recordkeeping requirements and procedures governing the maintenance, production, inspection, and examination of records. It also sets forth the procedures governing the examination of persons in connection with any investigation, audit or other inquiry conducted for the purposes of ascertaining the correctness of any entry, for determining the liability of any person for duties, fees and taxes due or that may be due, for determining liability for fines, penalties and forfeitures, or for ensuring compliance with the laws and regulations administered or enforced by Customs. Additional provisions concerning records maintenance and examination applicable to U.S. importers, exporters, and producers under the United States-Canada Free Trade Agreement and the North American Free Trade Agreement and the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) are contained in parts 10 and 181 and 182 of this chapter, respectively.
Terms Used In 19 CFR 163.0
- Audit: means an evaluation by CBP under 19 U. See 19 CFR 163.1
- CBP: means U. See 19 CFR 101.1
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- inquiry: is a ny formal or informal procedure, other than an investigation, through which a request for information is made by a Customs officer. See 19 CFR 163.1
- person: refer to a natural person, corporation, partnership, association, or other entity or group. See 19 CFR 163.1
- records: means any information made or normally kept in the ordinary course of business that pertains to any activity listed in paragraph (a)(2) of this section. See 19 CFR 163.1
- United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1