---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part163"
level: "part"
label: "Part 163"
heading: "Recordkeeping"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part163"
sections_count: 14
---

# Part 163 — Recordkeeping

Title 19 C.F.R. — Customs Duties › Chapter I — U.s. Customs and Border Protection, Department of Homeland Security; Department of the Treasury

## Sections

- [§163.0. Scope.](/cfr/19/163.0.md)
- [§163.1. Definitions.](/cfr/19/163.1.md)
- [§163.2. Persons required to maintain records.](/cfr/19/163.2.md)
- [§163.3. Entry records.](/cfr/19/163.3.md)
- [§163.4. Record retention period.](/cfr/19/163.4.md)
- [§163.5. Methods for storage of records.](/cfr/19/163.5.md)
- [§163.6. Production and examination of entry and other records and witnesses; penalties.](/cfr/19/163.6.md)
- [§163.7. Summons.](/cfr/19/163.7.md)
- [§163.8. Third-party recordkeeper summons.](/cfr/19/163.8.md)
- [§163.9. Enforcement of summons.](/cfr/19/163.9.md)
- [§163.10. Failure to comply with court order; penalties.](/cfr/19/163.10.md)
- [§163.11. Audit procedures.](/cfr/19/163.11.md)
- [§163.12. Recordkeeping Compliance Program.](/cfr/19/163.12.md)
- [§163.13. Denial and removal of program certification; appeal procedures.](/cfr/19/163.13.md)
