{"data":{"id":"us/19-cfr-190.15","jurisdiction":"us","citation":"19 CFR 190.15","heading":"Recordkeeping.","body":"Pursuant to 19 U.S.C. 1508(c)(3), all records which pertain to the filing of a drawback claim or to the information contained in the records required by 19 U.S.C. 1313 in connection with the filing of a drawback claim must be retained for 3 years after liquidation of such claims or longer period if required by law (under 19 U.S.C. 1508, the same records may be subject to a different period for different purposes).","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 190—MODERNIZED DRAWBACK","Subpart A—General Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"e561523b2e1e37e0d51eff374b379a9d439cc67befe24c30b5eb6e248abe7433","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-190.14","next":"us/19-cfr-190.21"},"notice":"GroundRules: Original legal text. Not legal advice."}