{ "name": "What customs law says about import records", "title": "What customs law says about import records", "kind": "terms-board", "url": "https://selltradedatatoai.com/datasets/customs-records-confidentiality/", "csv": "https://selltradedatatoai.com/datasets/customs-records-confidentiality.csv", "markdown": "https://selltradedatatoai.com/datasets/customs-records-confidentiality/index.md", "computed_at": "2026-10-28", "license": "https://selltradedatatoai.com/terms", "headline": "10 provisions of US and UK customs law and guidance on the disclosure and keeping of import records, each quoted from the regulation, statute or authority's own page, read 28 October 2026.", "quotes": [ "10 provisions of US and UK customs law and guidance on the disclosure and keeping of import records, each quoted from the regulation, statute or authority's own page, read 28 October 2026.", "Whose law it is, by provision: the United States 6 of 10, the United Kingdom 4 of 10 (10 provisions, read 28 October 2026).", "What the provision settles, by provision: how long an importer must keep its records 5 of 10, when the customs authority may disclose what it holds 2 of 10, how an importer or shipper asks for confidential treatment 2 of 10, what manifest information is made public 1 of 10 (10 provisions, read 28 October 2026).", "The rule, in its own words, by provision: stated 10 of 10 (10 provisions, read 28 October 2026)." ], "citation": "\"What customs law says about import records\", updated 2026-10-28, https://selltradedatatoai.com/datasets/customs-records-confidentiality/.", "national": { "n": 10, "unit": "provisions", "documents": 10, "published_sources": 10, "named_sources": 11 }, "board": { "type": "clauses", "noun": { "one": "provision", "many": "provisions" }, "document": { "one": "page", "many": "pages" }, "fields": [ { "id": "jurisdiction", "label": "Whose law it is", "counts": { "us": 6, "gb": 4 }, "values": [ { "value": "us", "text": "the United States" }, { "value": "gb", "text": "the United Kingdom" } ] }, { "id": "topic", "label": "What the provision settles", "counts": { "confidential-treatment": 2, "retention": 5, "public-manifest": 1, "authority-disclosure": 2 }, "values": [ { "value": "public-manifest", "text": "what manifest information is made public" }, { "value": "confidential-treatment", "text": "how an importer or shipper asks for confidential treatment" }, { "value": "authority-disclosure", "text": "when the customs authority may disclose what it holds" }, { "value": "retention", "text": "how long an importer must keep its records" } ] }, { "id": "rule", "label": "The rule, in its own words", "counts": { "stated": 10 }, "values": [ { "value": "stated", "text": "stated" } ], "clause": true } ], "lead": { "type": "count", "field": null, "value": null, "n": 10, "of": 10, "label": "Provisions read in US and UK customs law" }, "vendors": [ { "name": "19 CFR 103.31(d), confidential treatment (Cornell LII copy)", "answers": { "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "19 CFR 103.31 (Cornell LII)", "url": "https://www.law.cornell.edu/cfr/text/19/103.31", "value": "us", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests" } ] }, "topic": { "value": "confidential-treatment", "text": "how an importer or shipper asks for confidential treatment", "documents": [ { "document": "19 CFR 103.31 (Cornell LII)", "url": "https://www.law.cornell.edu/cfr/text/19/103.31", "value": "confidential-treatment", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests" } ] }, "rule": { "value": "stated", "text": "An importer or consignee may request confidential treatment of its name and address…", "documents": [ { "document": "19 CFR 103.31 (Cornell LII)", "url": "https://www.law.cornell.edu/cfr/text/19/103.31", "value": "stated", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests" } ] } } }, { "name": "19 CFR 103.31(d), confidential treatment of manifest names", "answers": { "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "19 CFR 103.31 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-103/subpart-C/section-103.31", "value": "us", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers." } ] }, "topic": { "value": "confidential-treatment", "text": "how an importer or shipper asks for confidential treatment", "documents": [ { "document": "19 CFR 103.31 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-103/subpart-C/section-103.31", "value": "confidential-treatment", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers." } ] }, "rule": { "value": "stated", "text": "An importer or consignee may request confidential treatment of its name and address…", "documents": [ { "document": "19 CFR 103.31 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-103/subpart-C/section-103.31", "value": "stated", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers." } ] } } }, { "name": "19 CFR 163.4(a), five-year retention (part 163)", "answers": { "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "19 CFR part 163 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163", "value": "us", "quote": "shall be kept for 5 years from the date of entry" } ] }, "topic": { "value": "retention", "text": "how long an importer must keep its records", "documents": [ { "document": "19 CFR part 163 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163", "value": "retention", "quote": "shall be kept for 5 years from the date of entry" } ] }, "rule": { "value": "stated", "text": "any record required to be made, kept, and rendered for examination and inspection by…", "documents": [ { "document": "19 CFR part 163 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163", "value": "stated", "quote": "any record required to be made, kept, and rendered for examination and inspection by Customs under § 163.2 or any other provision of this chapter shall be kept for 5 years from the date of entry" } ] } } }, { "name": "19 CFR 163.4, record retention period", "answers": { "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "19 CFR 163.4 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163/section-163.4", "value": "us", "quote": "shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5 years from the date of the activity which required creation of the record." } ] }, "topic": { "value": "retention", "text": "how long an importer must keep its records", "documents": [ { "document": "19 CFR 163.4 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163/section-163.4", "value": "retention", "quote": "shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5 years from the date of the activity which required creation of the record." } ] }, "rule": { "value": "stated", "text": "shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5…", "documents": [ { "document": "19 CFR 163.4 (eCFR)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163/section-163.4", "value": "stated", "quote": "shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5 years from the date of the activity which required creation of the record." } ] } } }, { "name": "19 U.S.C. 1431(c), manifest information made public", "answers": { "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "19 U.S. Code section 1431", "url": "https://www.law.cornell.edu/uscode/text/19/1431", "value": "us", "quote": "unless the importer or consignee has made a biennial certification, in accordance with procedures adopted by the Secretary of the Treasury, claiming confidential treatment of such information" } ] }, "topic": { "value": "public-manifest", "text": "what manifest information is made public", "documents": [ { "document": "19 U.S. Code section 1431", "url": "https://www.law.cornell.edu/uscode/text/19/1431", "value": "public-manifest", "quote": "The name and address of each importer or consignee and the name and address of the shipper to such importer or consignee, unless the importer or consignee has made a biennial certification" } ] }, "rule": { "value": "stated", "text": "The name and address of each importer or consignee and the name and address of the…", "documents": [ { "document": "19 U.S. Code section 1431", "url": "https://www.law.cornell.edu/uscode/text/19/1431", "value": "stated", "quote": "The name and address of each importer or consignee and the name and address of the shipper to such importer or consignee, unless the importer or consignee has made a biennial certification, in accordance with procedures adopted by the Secretary of the Treasury, claiming confidential treatment of such information." } ] } } }, { "name": "19 U.S.C. 1508, recordkeeping", "answers": { "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "19 U.S. Code section 1508", "url": "https://www.law.cornell.edu/uscode/text/19/1508", "value": "us", "quote": "shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years" } ] }, "topic": { "value": "retention", "text": "how long an importer must keep its records", "documents": [ { "document": "19 U.S. Code section 1508", "url": "https://www.law.cornell.edu/uscode/text/19/1508", "value": "retention", "quote": "shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years after the date on which the certification is completed" } ] }, "rule": { "value": "stated", "text": "shall keep the records required by such paragraph relating to that certification of…", "documents": [ { "document": "19 U.S. Code section 1508", "url": "https://www.law.cornell.edu/uscode/text/19/1508", "value": "stated", "quote": "shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years after the date on which the certification is completed" } ] } } }, { "name": "CRCA 2005 s.18, HMRC confidentiality", "answers": { "jurisdiction": { "value": "gb", "text": "the United Kingdom", "documents": [ { "document": "Commissioners for Revenue and Customs Act 2005, section 18", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "value": "gb", "quote": "Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs." } ] }, "topic": { "value": "authority-disclosure", "text": "when the customs authority may disclose what it holds", "documents": [ { "document": "Commissioners for Revenue and Customs Act 2005, section 18", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "value": "authority-disclosure", "quote": "Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs." } ] }, "rule": { "value": "stated", "text": "Revenue and Customs officials may not disclose information which is held by the Revenue…", "documents": [ { "document": "Commissioners for Revenue and Customs Act 2005, section 18", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "value": "stated", "quote": "Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs." } ] } } }, { "name": "CRCA 2005 s.19, wrongful disclosure", "answers": { "jurisdiction": { "value": "gb", "text": "the United Kingdom", "documents": [ { "document": "Commissioners for Revenue and Customs Act 2005, section 19", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "value": "gb", "quote": "by disclosing revenue and customs information relating to a person whose identity" } ] }, "topic": { "value": "authority-disclosure", "text": "when the customs authority may disclose what it holds", "documents": [ { "document": "Commissioners for Revenue and Customs Act 2005, section 19", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "value": "authority-disclosure", "quote": "by disclosing revenue and customs information relating to a person whose identity" } ] }, "rule": { "value": "stated", "text": "by disclosing revenue and customs information relating to a person whose identity", "documents": [ { "document": "Commissioners for Revenue and Customs Act 2005, section 19", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "value": "stated", "quote": "by disclosing revenue and customs information relating to a person whose identity" } ] } } }, { "name": "GOV.UK, archiving your trade documents", "answers": { "jurisdiction": { "value": "gb", "text": "the United Kingdom", "documents": [ { "document": "Archiving your trade documents (GOV.UK)", "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "value": "gb", "quote": "You're required to keep records for all traded goods you declare to HMRC for four years" } ] }, "topic": { "value": "retention", "text": "how long an importer must keep its records", "documents": [ { "document": "Archiving your trade documents (GOV.UK)", "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "value": "retention", "quote": "You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics." } ] }, "rule": { "value": "stated", "text": "You're required to keep records for all traded goods you declare to HMRC for four years…", "documents": [ { "document": "Archiving your trade documents (GOV.UK)", "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "value": "stated", "quote": "You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics." } ] } } }, { "name": "HMRC notice, retention periods for import records", "answers": { "jurisdiction": { "value": "gb", "text": "the United Kingdom", "documents": [ { "document": "Notice made under the Customs (Records) (EU Exit) Regulations 2019", "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "value": "gb", "quote": "the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC" } ] }, "topic": { "value": "retention", "text": "how long an importer must keep its records", "documents": [ { "document": "Notice made under the Customs (Records) (EU Exit) Regulations 2019", "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "value": "retention", "quote": "Where goods have been declared for and discharged from a free-circulation procedure and an amount of duty other than nil was chargeable, the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC." } ] }, "rule": { "value": "stated", "text": "Where goods have been declared for and discharged from a free-circulation procedure and…", "documents": [ { "document": "Notice made under the Customs (Records) (EU Exit) Regulations 2019", "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "value": "stated", "quote": "Where goods have been declared for and discharged from a free-circulation procedure and an amount of duty other than nil was chargeable, the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC." } ] } } } ] }, "subject_kind": "provision", "rows": [ { "subject": "19 CFR 103.31(d), confidential treatment (Cornell LII copy)", "url": "https://www.law.cornell.edu/cfr/text/19/103.31", "document": "19 CFR 103.31 (Cornell LII)", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": 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"stated", "retrieved_at": "2026-10-08", "quote": "An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers.", "text_sha256": "4cb38e01f9005aeb775d063b67db65b24dc6ffc28422b458389764d4f2cd32f8" }, { "subject": "19 CFR 163.4(a), five-year retention (part 163)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163", "document": "19 CFR part 163 (eCFR)", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-28", "quote": "shall be kept for 5 years from the date of entry", "text_sha256": "ebffb329015fe2e494729427738c9b3afd801a9a4e64e6cfb6b2fac1a7d0ede3" }, { "subject": "19 CFR 163.4(a), five-year retention (part 163)", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163", "document": "19 CFR part 163 (eCFR)", "question": "topic", "answer": "retention", "answer_text": "how long an importer must keep 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"8e2ec89885853d19d9e4c1a2f16d01b2991e2b8857fb7f419701da5dad7b25a2" }, { "subject": "19 CFR 163.4, record retention period", "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163/section-163.4", "document": "19 CFR 163.4 (eCFR)", "question": "rule", "answer": "stated", "answer_text": "shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5…", "status": "stated", "retrieved_at": "2026-10-08", "quote": "shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5 years from the date of the activity which required creation of the record.", "text_sha256": "8e2ec89885853d19d9e4c1a2f16d01b2991e2b8857fb7f419701da5dad7b25a2" }, { "subject": "19 U.S.C. 1431(c), manifest information made public", "url": "https://www.law.cornell.edu/uscode/text/19/1431", "document": "19 U.S. Code section 1431", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-28", "quote": "unless the importer or consignee has made a biennial certification, in accordance with procedures adopted by the Secretary of the Treasury, claiming confidential treatment of such information", "text_sha256": "b132a0e5aedd13f5ef5e1c4a6f3b2144b4c8e6e104e80d9103edd3e26649caa0" }, { "subject": "19 U.S.C. 1431(c), manifest information made public", "url": "https://www.law.cornell.edu/uscode/text/19/1431", "document": "19 U.S. Code section 1431", "question": "topic", "answer": "public-manifest", "answer_text": "what manifest information is made public", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The name and address of each importer or consignee and the name and address of the shipper to such importer or consignee, unless the importer or consignee has made a biennial certification", "text_sha256": "b132a0e5aedd13f5ef5e1c4a6f3b2144b4c8e6e104e80d9103edd3e26649caa0" }, { "subject": "19 U.S.C. 1431(c), manifest information made public", "url": "https://www.law.cornell.edu/uscode/text/19/1431", "document": "19 U.S. Code section 1431", "question": "rule", "answer": "stated", "answer_text": "The name and address of each importer or consignee and the name and address of the…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The name and address of each importer or consignee and the name and address of the shipper to such importer or consignee, unless the importer or consignee has made a biennial certification, in accordance with procedures adopted by the Secretary of the Treasury, claiming confidential treatment of such information.", "text_sha256": "b132a0e5aedd13f5ef5e1c4a6f3b2144b4c8e6e104e80d9103edd3e26649caa0" }, { "subject": "19 U.S.C. 1508, recordkeeping", "url": "https://www.law.cornell.edu/uscode/text/19/1508", "document": "19 U.S. Code section 1508", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-28", "quote": "shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years", "text_sha256": "f5cb8019ec8db2ca3be918e4e627e119309d57e8f2a6b441b02711680d8f5f2f" }, { "subject": "19 U.S.C. 1508, recordkeeping", "url": "https://www.law.cornell.edu/uscode/text/19/1508", "document": "19 U.S. Code section 1508", "question": "topic", "answer": "retention", "answer_text": "how long an importer must keep its records", "status": "stated", "retrieved_at": "2026-10-28", "quote": "shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years after the date on which the certification is completed", "text_sha256": "f5cb8019ec8db2ca3be918e4e627e119309d57e8f2a6b441b02711680d8f5f2f" }, { "subject": "19 U.S.C. 1508, recordkeeping", "url": "https://www.law.cornell.edu/uscode/text/19/1508", "document": "19 U.S. Code section 1508", "question": "rule", "answer": "stated", "answer_text": "shall keep the records required by such paragraph relating to that certification of…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years after the date on which the certification is completed", "text_sha256": "f5cb8019ec8db2ca3be918e4e627e119309d57e8f2a6b441b02711680d8f5f2f" }, { "subject": "CRCA 2005 s.18, HMRC confidentiality", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "document": "Commissioners for Revenue and Customs Act 2005, section 18", "question": "jurisdiction", "answer": "gb", "answer_text": "the United Kingdom", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.", "text_sha256": "85ad74547ca97ed7690f85036ea8a047510a38a26759d660aa0819cf5d897e09" }, { "subject": "CRCA 2005 s.18, HMRC confidentiality", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "document": "Commissioners for Revenue and Customs Act 2005, section 18", "question": "topic", "answer": "authority-disclosure", "answer_text": "when the customs authority may disclose what it holds", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.", "text_sha256": "85ad74547ca97ed7690f85036ea8a047510a38a26759d660aa0819cf5d897e09" }, { "subject": "CRCA 2005 s.18, HMRC confidentiality", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "document": "Commissioners for Revenue and Customs Act 2005, section 18", "question": "rule", "answer": "stated", "answer_text": "Revenue and Customs officials may not disclose information which is held by the Revenue…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.", "text_sha256": "85ad74547ca97ed7690f85036ea8a047510a38a26759d660aa0819cf5d897e09" }, { "subject": "CRCA 2005 s.19, wrongful disclosure", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "document": "Commissioners for Revenue and Customs Act 2005, section 19", "question": "jurisdiction", "answer": "gb", "answer_text": "the United Kingdom", "status": "stated", "retrieved_at": "2026-10-28", "quote": "by disclosing revenue and customs information relating to a person whose identity", "text_sha256": "e78c049754456d28feb0ebcbb6eb1ca20928c779b17661a5a9af62a1559ca3ee" }, { "subject": "CRCA 2005 s.19, wrongful disclosure", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "document": "Commissioners for Revenue and Customs Act 2005, section 19", "question": "topic", "answer": "authority-disclosure", "answer_text": "when the customs authority may disclose what it holds", "status": "stated", "retrieved_at": "2026-10-28", "quote": "by disclosing revenue and customs information relating to a person whose identity", "text_sha256": "e78c049754456d28feb0ebcbb6eb1ca20928c779b17661a5a9af62a1559ca3ee" }, { "subject": "CRCA 2005 s.19, wrongful disclosure", "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "document": "Commissioners for Revenue and Customs Act 2005, section 19", "question": "rule", "answer": "stated", "answer_text": "by disclosing revenue and customs information relating to a person whose identity", "status": "stated", "retrieved_at": "2026-10-28", "quote": "by disclosing revenue and customs information relating to a person whose identity", "text_sha256": "e78c049754456d28feb0ebcbb6eb1ca20928c779b17661a5a9af62a1559ca3ee" }, { "subject": "GOV.UK, archiving your trade documents", "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "document": "Archiving your trade documents (GOV.UK)", "question": "jurisdiction", "answer": "gb", "answer_text": "the United Kingdom", "status": "stated", "retrieved_at": "2026-10-08", "quote": "You're required to keep records for all traded goods you declare to HMRC for four years", "text_sha256": "361012b204e3916e3dd5e04445b0e8045b9c94bea58d19233b5956035617d8bc" }, { "subject": "GOV.UK, archiving your trade documents", "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "document": "Archiving your trade documents (GOV.UK)", "question": "topic", "answer": "retention", "answer_text": "how long an importer must keep its records", "status": "stated", "retrieved_at": "2026-10-08", "quote": "You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.", "text_sha256": "361012b204e3916e3dd5e04445b0e8045b9c94bea58d19233b5956035617d8bc" }, { "subject": "GOV.UK, archiving your trade documents", "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "document": "Archiving your trade documents (GOV.UK)", "question": "rule", "answer": "stated", "answer_text": "You're required to keep records for all traded goods you declare to HMRC for four years…", "status": "stated", "retrieved_at": "2026-10-08", "quote": "You're required to keep records for all traded goods you declare to HMRC for four years, for duty and tax purposes and for government statistics.", "text_sha256": "361012b204e3916e3dd5e04445b0e8045b9c94bea58d19233b5956035617d8bc" }, { "subject": "HMRC notice, retention periods for import records", "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "document": "Notice made under the Customs (Records) (EU Exit) Regulations 2019", "question": "jurisdiction", "answer": "gb", "answer_text": "the United Kingdom", "status": "stated", "retrieved_at": "2026-10-28", "quote": "the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC", "text_sha256": "edc88cb6fb5deb740f45a80bd6702156dcd66c502248ba7d6ee12acbf2e3ab78" }, { "subject": "HMRC notice, retention periods for import records", "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "document": "Notice made under the Customs (Records) (EU Exit) Regulations 2019", "question": "topic", "answer": "retention", "answer_text": "how long an importer must keep its records", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Where goods have been declared for and discharged from a free-circulation procedure and an amount of duty other than nil was chargeable, the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC.", "text_sha256": "edc88cb6fb5deb740f45a80bd6702156dcd66c502248ba7d6ee12acbf2e3ab78" }, { "subject": "HMRC notice, retention periods for import records", "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "document": "Notice made under the Customs (Records) (EU Exit) Regulations 2019", "question": "rule", "answer": "stated", "answer_text": "Where goods have been declared for and discharged from a free-circulation procedure and…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Where goods have been declared for and discharged from a free-circulation procedure and an amount of duty other than nil was chargeable, the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC.", "text_sha256": "edc88cb6fb5deb740f45a80bd6702156dcd66c502248ba7d6ee12acbf2e3ab78" } ], "sources": [ { "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-103/subpart-C/section-103.31", "label": "eCFR, 19 CFR 103.31 information on vessel manifests", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" }, { "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163", "label": "eCFR, 19 CFR part 163 recordkeeping", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" }, { "url": "https://www.ecfr.gov/current/title-19/chapter-I/part-163/section-163.4", "label": "eCFR, 19 CFR 163.4 record retention period", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/cfr/text/19/103.31", "label": "19 CFR 103.31 (Cornell LII)", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "secondary", "status": "read" }, { "url": "https://www.law.cornell.edu/uscode/text/19/1431", "label": "19 U.S. Code section 1431 (Cornell LII)", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "secondary", "status": "read" }, { "url": "https://www.law.cornell.edu/uscode/text/19/1508", "label": "19 U.S. Code section 1508 (Cornell LII)", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "secondary", "status": "read" }, { "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/18", "label": "Commissioners for Revenue and Customs Act 2005, section 18 (confidentiality)", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" }, { "url": "https://www.legislation.gov.uk/ukpga/2005/11/section/19", "label": "Commissioners for Revenue and Customs Act 2005, section 19 (wrongful disclosure)", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" }, { "url": "https://www.legislation.gov.uk/uksi/2019/113/contents/made", "label": "The Customs (Records) (EU Exit) Regulations 2019", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "not-terms", "why": "the stored read is the instrument's contents page; its retention periods are read from HMRC's notice under it" }, { "url": "https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019/notice-made-under-the-customs-records-eu-exit-regulations-2019", "label": "HMRC, Notice made under the Customs (Records) (EU Exit) Regulations 2019", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/guidance/archiving-your-trade-documents", "label": "GOV.UK, Archiving your trade documents", "license": "the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting", "class": "primary-government", "status": "read" } ], "methodology": "Each provision's own customs regulations, statutes and authority pages on the disclosure and keeping of import records were read through estate-fetch and stored whole (sha256 on every row). For every page, three questions were answered from its own words: whose law it is, what the provision settles, the rule, in its own words. Every stated answer carries the sentence it rests on, checked against the stored text; 'not stated' means the page read does not address the question. A provision with several pages reads 'varies' where they disagree. 10 provisions, 10 pages.", "embed": "
10 provisions of US and UK customs law and guidance on the disclosure and keeping of import records, each quoted from the regulation, statute or authority's own page, read 28 October 2026.
What customs law says about import records, selltradedatatoai.com
" }