Customs recordkeeping under 19 CFR Part 163: the (a)(1)(A) list and the 5-year rule
Quick answer
Customs recordkeeping under 19 CFR Part 163: the (a)(1)(A) list and the 5-year rule
Part 163 of Title 19 CFR is the customs recordkeeping regulation. Importers, brokers, and others involved in an import must keep the records CBP requires, generally for five years from the date of entry. The core set is the (a)(1)(A) list, published as the appendix to Part 163, and records may be stored electronically under 163.5 if the system meets CBP's conditions.
Recordkeeping is a quieter exam category than classification, but it is a reliable source of points because the rules are precise and the answers are numbers you either know or you do not. Almost all of it lives in 19 CFR Part 163, backed by the recordkeeping statute at 19 USC 1509. This guide covers the four things the exam actually asks: who must keep records, which records, for how long, and in what form. For where Part 163 sits among the other regulations, see the corpus map, and for the terms used here the glossary defines entry, liquidation, and drawback.
Who has to keep import records?
Section 163.2 casts a wide net. The obligation falls on any owner, importer, consignee, importer of record, entry filer, or other party who imports merchandise or files a document or information with CBP, plus anyone who knowingly causes those events. It also reaches agents of those parties. That means the recordkeeping duty is not just the importer’s problem: a customs broker who files entries is a recordkeeper too, and a broker’s own supervision duty under Part 111 includes keeping the customs business’s records straight.
The practical point for the exam: recordkeeping liability follows the transaction, not a single title. If you touched the entry, you may be on the hook to produce the records.
What is the (a)(1)(A) list?
The heart of Part 163 is its appendix, universally called the “(a)(1)(A) list.” The name comes from 19 USC 1509(a)(1)(A), which authorizes CBP to require the records that are needed for the entry of merchandise. The appendix is CBP’s published inventory of exactly those records, so a recordkeeper knows in advance which documents are legally required rather than merely useful.
The list is broad. It includes, among many others:
- The commercial documents behind an entry: bills of lading, commercial invoices, packing lists, and the entry and entry summary data.
- Proof of a right to make entry, such as a power of attorney.
- Value, classification, and duty information: declared value, HTSUS classification, applicable duty rates, and textile category numbers.
- Program-specific records: certificates of origin for free-trade-agreement or preference claims, and permits or certifications for regulated commodities.
Why the list matters: the (a)(1)(A) records get special treatment on the penalty side. Under 19 USC 1509(g), failure to produce records that appear on the (a)(1)(A) list on reasonable demand can draw a monetary penalty, and CBP may also liquidate or reliquidate the entry at a higher rate than it was entered. Records that are not on the (a)(1)(A) list carry lighter consequences if not produced. Knowing the difference is a classic exam distinction.
How long must records be kept?
The headline rule in 163.4 is five years. Records must be kept for five years from the date of entry, or, for records that do not relate to a specific entry, five years from the date of the activity that required the record to be created. Commit that to memory, because it is one of the most-tested single facts in the category.
The exceptions are where questions get sharp:
| Record type | Retention period |
|---|---|
| Records relating to an entry (general rule) | 5 years from the date of entry |
| Records not related to an entry | 5 years from the date of the activity |
| Drawback records | Until the third anniversary of the date of payment of the claim |
| Packing lists | 60 calendar days from the end of the release or conditional release period, whichever is later |
| Consignee records for informal entries | 2 years from the date of the informal entry |
| Duty-free or manifested cargo records | 2 years from the date of the entry or activity |
If another Part of the regulations sets a different retention period for a specific record, that other provision controls. So a drawback question is answered by the drawback rule, not by the general five-year rule.
In what form must records be kept? (electronic recordkeeping)
Section 163.5 governs the format. The default under 163.5(a) is that a recordkeeper maintains records and makes them available in a form CBP can use, capable of being retrieved on lawful demand.
Section 163.5(b) allows an alternative method of storage, which is how modern brokers keep records electronically rather than in paper warehouses. A party may store records using an alternative method (electronic imaging, machine-readable data, or micrographic processes) if it meets CBP’s conditions, which include:
- Giving CBP’s Regulatory Audit office at least 30 days’ advance written notice before converting to the alternative method.
- Operating procedures that preserve the integrity, readability, and security of the original information, with an effective indexing and retrieval system.
- Keeping entry records in their original format for a period after release (generally 120 days, with limited exceptions) before relying solely on the stored image.
- Annual testing of the system, and maintaining a working copy and a backup copy in a separate, secure location.
- Bearing the cost of producing legible hard-copy reproductions when CBP requests them.
If the stored records cannot be produced legibly on demand, the recordkeeper is treated as not having kept them. Electronic storage is a convenience, not a loophole.
What happens when records are demanded?
Section 163.6 lets CBP examine records and issue a demand (a summons or a formal demand for production). The recordkeeper must produce the demanded records within a reasonable time. This is where the (a)(1)(A) distinction bites: non-production of an (a)(1)(A) record exposes the party to the 19 USC 1509(g) penalty and to reliquidation at a higher rate, while non-production of a non-listed record generally does not carry that specific penalty.
CBP also runs a Recordkeeping Compliance Program (163.12), a voluntary certification under which a recordkeeper that has demonstrated a satisfactory compliance program can receive a warning instead of a penalty for a first failure to produce records, provided the failure did not involve fraud or the loss of revenue. It is one of the few places in the enforcement scheme that rewards a good-faith system.
Practicing recordkeeping for the exam
Recordkeeping questions are mostly recall: a retention period, whether a record is on the (a)(1)(A) list, or which storage rule applies. The efficient candidate tabs Part 163, memorizes the five-year rule and its handful of exceptions, and knows that the (a)(1)(A) list is an appendix to the Part. Drill the lookups in the navigation trainer, place Part 163 among entry, valuation, and drawback in the corpus map, and test yourself with the free practice test. The penalties that attach to a failure to keep or produce records are covered in the customs penalties and prior disclosure guide.
Sources: 19 CFR Part 163 (Recordkeeping), sections 163.2, 163.4, 163.5, 163.6, 163.12, and the Appendix to Part 163 (the (a)(1)(A) list), with the underlying statute at 19 USC 1509, as published on the Legal Information Institute mirror of the CFR (law.cornell.edu/cfr/text/19), cross-checked against the eCFR (ecfr.gov/current/title-19), reviewed 2026-07-24. Retention periods and storage conditions change; confirm the current text before relying on it.