---
kind: "section"
citation: "19 C.F.R. § 191.15"
title: "19"
number: "191.15"
heading: "Recordkeeping."
url: "https://uscodex.org/cfr/19/191.15"
---

# §191.15. 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 shall be retained for 3 years after payment 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; § 191.84 also issued under 19 U.S.C. 1514; §§ 191.111, 191.112 also issued under 19 U.S.C. 1309; §§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557; §§ 191.182-191.186 also issued under 19 U.S.C. 81c; §§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

### Source

Source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.