INTERNATIONAL TRADE LAW
Trade Compliance Recordkeeping Cheat Sheet
Most U.S. trade records must be kept for five years, and on the import side that clock starts on the date of entry. Recordkeeping is the least glamorous part of trade compliance and the one regulators test first — because the records are how you prove everything else you did was correct. This cheat sheet lays out the retention rules on both the import and export side, what the law actually requires you to keep, and the penalties for not keeping it.
The Import Side: CBP’s Five-Year Rule
CBP’s recordkeeping authority comes from 19 U.S.C. §§ 1508 and 1509, implemented in 19 CFR Part 163. The core rule is simple: records relating to an entry must be kept for five years from the date of entry.
What “records” means is spelled out in an appendix to Part 163 that everyone in the trade calls the (a)(1)(A) list. If a document is on that list, you must maintain it and produce it on CBP demand. Typical items include:
- Entry summaries and customs declarations
- Commercial invoices and packing lists
- Bills of lading or air waybills
- Certificates of origin and origin-marking documentation
- Purchase orders, contracts, and payment records
The importer of record is responsible for these records — not the customs broker who filed the entry. Producing them on demand is part of the reasonable-care obligation, and failing to do so is itself a violation, separate from any error in the underlying entry.
The Export Side: EAR, ITAR, and Census
Exporters face their own five-year retention rules, spread across three agencies.
| Authority | Regulation | Retention period |
|---|---|---|
| Commerce / BIS (dual-use) | 15 CFR Part 762 | 5 years |
| State / DDTC (defense) | 22 CFR 122.5 | 5 years from license/approval expiration |
| Census (export data) | 15 CFR 30.10 | 5 years |
Under the EAR (15 CFR 762.2), the list of records to keep is broad — memoranda, correspondence, contracts, invitations to bid, books of account, and the documents underlying any export transaction. The ITAR rule runs the five-year clock from the expiration of the license or other approval rather than the shipment date, which can push the retention period out further than people expect. The practical answer for most exporters is to standardize on a five-year minimum and make sure the records are retrievable, not just stored.
Build a Retention Schedule That Holds Up
The rules reward a system, not a shoebox. A workable approach:
- Set a default of five years for trade records, longer where a specific rule (like ITAR’s license-expiration trigger) requires it.
- Make records retrievable, not just retained — CBP can demand production, and “we have it somewhere” is not compliance.
- Assign ownership so one person or team is accountable for the program.
- Cover both directions — import and export records live under different authorities and are easy to mismatch.
- Use the recordkeeping compliance program option where available; certified participants can receive a written notice instead of a penalty for a first missing record, absent willfulness or repeat violations.
What It Costs to Get This Wrong
Recordkeeping failures carry their own penalties under 19 U.S.C. § 1509(g), and they scale with fault:
| Conduct | Penalty per release of merchandise |
|---|---|
| Willful failure to maintain or produce records | Up to $100,000, or 75% of the appraised value, whichever is less |
| Negligent failure | Up to $10,000, or 40% of the appraised value, whichever is less |
These are separate from any duty-loss penalty on the underlying entry, which is covered in the penalties and fines cheat sheet. The lesson: even a fully correct import can generate a penalty if you cannot produce the paperwork on demand.
Frequently Asked Questions
How long do I have to keep customs records?
Five years from the date of entry, under 19 CFR Part 163. The same five-year minimum generally applies to export records under the EAR and Census rules; the ITAR runs its five years from the expiration of the license or approval.
What is the (a)(1)(A) list?
It is the appendix to 19 CFR Part 163 that names the specific records an importer must maintain and produce on CBP demand — entry summaries, invoices, packing lists, bills of lading, certificates of origin, and related transaction documents.
Who is responsible for keeping import records — me or my broker?
The importer of record. The broker may file the entry, but the legal duty to maintain and produce the records sits with the importer as part of the reasonable-care obligation.
What happens if I can’t produce a record CBP asks for?
You can be penalized under 19 U.S.C. § 1509(g) — up to $100,000 per release for a willful failure (or 75% of appraised value, whichever is less) and up to $10,000 for negligence (or 40%, whichever is less) — even if the underlying entry was correct.
Recordkeeping is where good compliance is proven or lost, and the rules differ on the import and export side. Reidel Law Firm helps importers and exporters build retention systems that hold up on flat-fee terms. Get an import/export compliance memo.
