Part 163 — Recordkeeping
- §163.0 Scope.
- §163.1 Definitions.
- §163.2 Persons required to maintain records.
- §163.3 Entry records.
- §163.4 Record retention period.
- §163.5 Methods for storage of records.
- §163.6 Production and examination of entry and other records and witnesses; penalties.
- §163.7 Summons.
- §163.8 Third-party recordkeeper summons.
- §163.9 Enforcement of summons.
- §163.10 Failure to comply with court order; penalties.
- §163.11 Audit procedures.
- §163.12 Recordkeeping Compliance Program.
- §163.13 Denial and removal of program certification; appeal procedures.