What the rule says
As read on 24 October 2026, 19 CFR 163.4(a) says any record required to be made, kept and rendered for examination and inspection by Customs shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5 years from the date of the activity that required the record. Paragraph (b) lists exceptions, including that records relating to a drawback claim are kept until the third anniversary of payment of the claim, and that packing lists are kept for 60 calendar days from the end of the release or conditional release period. Further exceptions exist; read the full section and ask your customs broker or adviser which apply.
Monthly routine
| Step | What to do |
|---|---|
| 1. Collect | Gather the month’s entry summaries, commercial invoices, packing lists, bills of lading and broker invoices |
| 2. Match | Check each shipment against its purchase order and payment |
| 3. Check data | Compare product descriptions, quantities, values and origin on documents with each other |
| 4. Flag gaps | List missing or inconsistent documents and ask the supplier or broker for corrections |
| 5. File | Store in a consistent folder structure with the entry number and date in the name |
| 6. Back up | Keep an off-site or cloud copy and check that it opens |
| 7. Log | Record the review date, who did it and what was found |
Folder structure that helps
A folder structure is a retrieval system, and the test is whether you can find a file in thirty seconds.
- Year, then month, then entry number.
- One subfolder each for invoices, shipping documents, broker papers and correspondence.
- A one-page index per shipment listing the documents and the reviewer.
Limits
I describe one section of one rule. Other agencies, other countries and other record types have different requirements. Your customs broker or adviser should confirm what you must keep and for how long.
Boundary: General information only, not legal advice; the section was read as of 24 October 2026 and other exceptions and rules exist, so confirm with your customs broker or adviser.
Sources and further reading. External references are dated; where a figure is quoted, the link shows where it came from.
Electronic Code of Federal Regulations: 19 CFR 163.4 Record retention period (current text read 2026-10-24) ↗How do we decide whether a successful pilot is ready for more depots? ↗Tungsten Carbide Wear Parts for Mining and Crushing ↗Sourcing carbide wear parts guide ↗Duty Layers on a Carbide Edge Shipment: What to Ask Your Broker ↗Imported vs Domestic Steel Edges After Metals Tariffs: How to Compare Fairly ↗Answering a Supplier Price-Change Notice: A Response Checklist and Reply Template ↗
