---
kind: "section"
citation: "19 C.F.R. § 190.15"
title: "19"
number: "190.15"
heading: "Recordkeeping."
url: "https://uscodex.org/cfr/19/190.15"
---

# §190.15. Recordkeeping.


Pursuant to [19 U.S.C. 1508(c)(3)](/usc/19/1508.md?p=c-3), all records which pertain to the filing of a drawback claim or to the information contained in the records required by [19 U.S.C. 1313](/usc/19/1313.md) in connection with the filing of a drawback claim must be retained for 3 years after liquidation of such claims or longer period if required by law (under [19 U.S.C. 1508](/usc/19/1508.md), the same records may be subject to a different period for different purposes).


## Notes

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624; §§ 190.2, 190.10, 190.15, 190.23, 190.38, 190.51 issued under 19 U.S.C. 1508; § 190.84 also issued under 19 U.S.C. 1514; §§ 190.111, 190.112 also issued under 19 U.S.C. 1309; §§ 190.151(a)(1), 190.153, 190.157, 190.159 also issued under 19 U.S.C. 1557; §§ 190.182-190.186 also issued under 19 U.S.C. 81c; §§ 190.191-190.195 also issued under 19 U.S.C. 1593a.

### Source

Source: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.