What customs law says about import records
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
What the provision settles
The rule, in its own words
Every answer from every provision
Each row is one provision. Click an answer to see the sentence behind it, quoted from the page with the date we read it. Where it says "not stated", the page we read is silent on that question.
| Provision | Whose law it is | What the provision settles | The rule, in its own words |
|---|---|---|---|
| 19 CFR 103.31(d), confidential treatment (Cornell LII copy) | the United States | how an importer or shipper asks for confidential treatment | An importer or consignee may request confidential treatment of its name and address… |
| 19 CFR 103.31(d), confidential treatment of manifest names | the United States | how an importer or shipper asks for confidential treatment | An importer or consignee may request confidential treatment of its name and address… |
| 19 CFR 163.4(a), five-year retention (part 163) | the United States | how long an importer must keep its records | any record required to be made, kept, and rendered for examination and inspection by… |
| 19 CFR 163.4, record retention period | the United States | how long an importer must keep its records | shall be kept for 5 years from the date of entry, if the record relates to an entry, or 5… |
| 19 U.S.C. 1431(c), manifest information made public | the United States | what manifest information is made public | The name and address of each importer or consignee and the name and address of the… |
| 19 U.S.C. 1508, recordkeeping | the United States | how long an importer must keep its records | shall keep the records required by such paragraph relating to that certification of… |
| CRCA 2005 s.18, HMRC confidentiality | the United Kingdom | when the customs authority may disclose what it holds | Revenue and Customs officials may not disclose information which is held by the Revenue… |
| CRCA 2005 s.19, wrongful disclosure | the United Kingdom | when the customs authority may disclose what it holds | by disclosing revenue and customs information relating to a person whose identity |
| GOV.UK, archiving your trade documents | the United Kingdom | how long an importer must keep its records | You're required to keep records for all traded goods you declare to HMRC for four years… |
| HMRC notice, retention periods for import records | the United Kingdom | how long an importer must keep its records | Where goods have been declared for and discharged from a free-circulation procedure and… |
The source sentence behind every answer (30)
- 19 CFR 103.31(d), confidential treatment (Cornell LII copy), 19 CFR 103.31 (Cornell LII), read 2026-10-28, Whose law it is:
An importer or consignee may request confidential treatment of its name and address contained in inward manifests
- 19 CFR 103.31(d), confidential treatment (Cornell LII copy), 19 CFR 103.31 (Cornell LII), read 2026-10-28, What the provision settles:
An importer or consignee may request confidential treatment of its name and address contained in inward manifests
- 19 CFR 103.31(d), confidential treatment (Cornell LII copy), 19 CFR 103.31 (Cornell LII), read 2026-10-28, The rule, in its own words:
An importer or consignee may request confidential treatment of its name and address contained in inward manifests
- 19 CFR 103.31(d), confidential treatment of manifest names, 19 CFR 103.31 (eCFR), read 2026-10-08, Whose law it is:
An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers.
- 19 CFR 103.31(d), confidential treatment of manifest names, 19 CFR 103.31 (eCFR), read 2026-10-08, What the provision settles:
An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers.
- 19 CFR 103.31(d), confidential treatment of manifest names, 19 CFR 103.31 (eCFR), read 2026-10-08, The rule, in its own words:
An importer or consignee may request confidential treatment of its name and address contained in inward manifests, to include identifying marks and numbers.
- 19 CFR 163.4(a), five-year retention (part 163), 19 CFR part 163 (eCFR), read 2026-10-28, Whose law it is:
shall be kept for 5 years from the date of entry
- 19 CFR 163.4(a), five-year retention (part 163), 19 CFR part 163 (eCFR), read 2026-10-28, What the provision settles:
shall be kept for 5 years from the date of entry
- 19 CFR 163.4(a), five-year retention (part 163), 19 CFR part 163 (eCFR), read 2026-10-28, The rule, in its own words:
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
- 19 CFR 163.4, record retention period, 19 CFR 163.4 (eCFR), read 2026-10-08, Whose law it is:
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.
- 19 CFR 163.4, record retention period, 19 CFR 163.4 (eCFR), read 2026-10-08, What the provision settles:
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.
- 19 CFR 163.4, record retention period, 19 CFR 163.4 (eCFR), read 2026-10-08, The rule, in its own words:
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.
- 19 U.S.C. 1431(c), manifest information made public, 19 U.S. Code section 1431, read 2026-10-28, Whose law it is:
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
- 19 U.S.C. 1431(c), manifest information made public, 19 U.S. Code section 1431, read 2026-10-28, What the provision settles:
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
- 19 U.S.C. 1431(c), manifest information made public, 19 U.S. Code section 1431, read 2026-10-28, The rule, in its own words:
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.
- 19 U.S.C. 1508, recordkeeping, 19 U.S. Code section 1508, read 2026-10-28, Whose law it is:
shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years
- 19 U.S.C. 1508, recordkeeping, 19 U.S. Code section 1508, read 2026-10-28, What the provision settles:
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
- 19 U.S.C. 1508, recordkeeping, 19 U.S. Code section 1508, read 2026-10-28, The rule, in its own words:
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
- CRCA 2005 s.18, HMRC confidentiality, Commissioners for Revenue and Customs Act 2005, section 18, read 2026-10-28, Whose law it is:
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.
- CRCA 2005 s.18, HMRC confidentiality, Commissioners for Revenue and Customs Act 2005, section 18, read 2026-10-28, What the provision settles:
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.
- CRCA 2005 s.18, HMRC confidentiality, Commissioners for Revenue and Customs Act 2005, section 18, read 2026-10-28, The rule, in its own words:
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.
- CRCA 2005 s.19, wrongful disclosure, Commissioners for Revenue and Customs Act 2005, section 19, read 2026-10-28, Whose law it is:
by disclosing revenue and customs information relating to a person whose identity
- CRCA 2005 s.19, wrongful disclosure, Commissioners for Revenue and Customs Act 2005, section 19, read 2026-10-28, What the provision settles:
by disclosing revenue and customs information relating to a person whose identity
- CRCA 2005 s.19, wrongful disclosure, Commissioners for Revenue and Customs Act 2005, section 19, read 2026-10-28, The rule, in its own words:
by disclosing revenue and customs information relating to a person whose identity
- GOV.UK, archiving your trade documents, Archiving your trade documents (GOV.UK), read 2026-10-08, Whose law it is:
You're required to keep records for all traded goods you declare to HMRC for four years
- GOV.UK, archiving your trade documents, Archiving your trade documents (GOV.UK), read 2026-10-08, What the provision settles:
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.
- GOV.UK, archiving your trade documents, Archiving your trade documents (GOV.UK), read 2026-10-08, The rule, in its own words:
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.
- HMRC notice, retention periods for import records, Notice made under the Customs (Records) (EU Exit) Regulations 2019, read 2026-10-28, Whose law it is:
the relevant period ends 3 years after the last day of the year in which the declaration was accepted by HMRC
- HMRC notice, retention periods for import records, Notice made under the Customs (Records) (EU Exit) Regulations 2019, read 2026-10-28, What the provision settles:
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.
- HMRC notice, retention periods for import records, Notice made under the Customs (Records) (EU Exit) Regulations 2019, read 2026-10-28, The rule, in its own words:
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.
Not counted on this board
We read 1 named document that turned out not to be what this board asks about; why is given below. It counts toward the reading, not the answers.
- The Customs (Records) (EU Exit) Regulations 2019: the stored read is the instrument's contents page; its retention periods are read from HMRC's notice under it
How the figures are worked out
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.
11 sources, with links
- eCFR, 19 CFR 103.31 information on vessel manifests (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- eCFR, 19 CFR part 163 recordkeeping (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- eCFR, 19 CFR 163.4 record retention period (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- 19 CFR 103.31 (Cornell LII) (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- 19 U.S. Code section 1431 (Cornell LII) (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- 19 U.S. Code section 1508 (Cornell LII) (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- Commissioners for Revenue and Customs Act 2005, section 18 (confidentiality) (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- Commissioners for Revenue and Customs Act 2005, section 19 (wrongful disclosure) (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- The Customs (Records) (EU Exit) Regulations 2019 (read, set aside)
- HMRC, Notice made under the Customs (Records) (EU Exit) Regulations 2019 (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
- GOV.UK, Archiving your trade documents (the publisher's customs regulations, statutes and authority pages on the disclosure and keeping of import records, cited for reporting)
Use this figure
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).
Suggested citation: "What customs law says about import records", updated 2026-10-28, https://selltradedatatoai.com/datasets/customs-records-confidentiality/.
Get the CSV (30 answers, worked out 2026-10-28)