Keep US Customs Records for Imports

Importing goods into the United States means you are legally required to keep accurate records that support every entry you file. These records prove that your declared values, classifications, and duty payments are correct, and U.S. Customs and Border Protection (CBP) can request them for up to five years after the date of entry. This guide walks you through what to keep, how to organize it, and how to respond when CBP asks to see your files.

What You’ll Need

A secure filing system (digital or physical) that you can access quickly
Copies of all import documents: commercial invoices, packing lists, bills of lading, air waybills, and entry summaries (CBP Form 7501)
Evidence of how you determined value: purchase orders, contracts, payment records, and any royalty or license agreements
Classification records: product descriptions, material composition, and any rulings or advisory opinions you relied on
Duty payment receipts and any prior correspondence with CBP
A calendar reminder to review and purge records after the five-year retention period

Step-by-Step

Set up a dedicated recordkeeping system. Create a folder for each entry or shipment, labeled with the entry number, date, and importer of record. If you use a digital system, scan paper documents and back them up to a cloud or external drive. The goal is to be able to locate any single entry’s file within a few minutes.
Keep the core entry documents together. For every shipment, retain the commercial invoice, packing list, bill of lading or air waybill, and the entry summary (CBP Form 7501) filed by your broker. These four documents form the backbone of your record and must match each other in terms of shipper, consignee, description, quantity, and value.
Document how you determined the transaction value. The most common basis for duty is the price actually paid or payable for the merchandise. Keep the purchase order, contract, and proof of payment (bank transfer, letter of credit, or wire confirmation). If you paid in a foreign currency, note the exchange rate used. If there are any additions to the price (commissions, assists, royalties, packing costs), keep the supporting calculations and agreements.
Record your classification decisions. For each product, note the Harmonized Tariff Schedule (HTS) number you used and why. If you relied on a CBP ruling, a customs broker’s advice, or a prior entry, keep a copy. If you made a self-classification, write a brief memo explaining the rationale and attach any product specifications or lab reports that support it.
Retain records for five years from the date of entry. The legal retention period under 19 CFR 163 is five years from the date the entry was filed. This includes records related to the entry, even if you did not physically possess them at the time (for example, documents held by your foreign supplier or your broker). You are responsible for obtaining them if CBP asks.
Include all related communications. Save emails, letters, and notes with CBP, your customs broker, and your freight forwarder about the entry. If there was a discrepancy or a correction, document how it was resolved. This can be invaluable if CBP questions a later entry.
Review your records after each entry. Before you close the file, spot-check that the declared value matches the invoice and that the HTS number is consistent with the product description. Fix any errors immediately by filing a post-entry amendment if needed.
Respond promptly to CBP requests. If CBP sends a Request for Information (CBP Form 28) or a Recordkeeping Compliance Assessment, you typically have 30 days to produce the records. Assemble the requested documents and send them to the address specified. If you cannot meet the deadline, request an extension in writing before the due date.
Dispose of records properly after five years. Once the retention period has passed, you may destroy the records. If there is an active investigation or litigation involving an entry, keep those records until the matter is resolved. For digital records, ensure that deletion is permanent and secure.

Common Mistakes

Relying on your broker to keep records. Your broker may keep some documents, but the legal responsibility is yours. Always request copies of the entry summary and any correspondence with CBP.
Keeping records only in a foreign office. CBP requires that records be available in the United States within 30 days of a request. If your supplier holds the documents, arrange to have them sent to you or stored with your U.S. agent.
Not documenting assists or royalties. If you provide molds, dies, or engineering work to a supplier at no charge, that is an assist and must be added to the value. Failing to keep records of these costs can lead to underpayment and penalties.
Using inconsistent descriptions. The commercial invoice might say “widget,” the packing list “gadget,” and the entry summary “component.” CBP will question the discrepancy. Use identical descriptions across all documents.
Ignoring the five-year clock. The period starts at the date of entry, not the date you received the goods or the date you paid duty. Mark your calendar for each entry.

Tips

Create a standard template for your import files that includes a checklist of required documents. This makes it easy to verify completeness.
Use a naming convention for digital files that includes the entry number and date, for example: 2025-123456_2025-03-14_invoice.pdf.
If you import regularly, consider using a recordkeeping software that integrates with your broker’s system. Many brokers offer online portals where you can download entry documents.
When you receive a CBP Form 28, read it carefully. It will specify exactly which records are needed and the deadline. Respond with the requested documents only, but include a cover letter referencing the form number.
If you make a mistake, correct it proactively. You may be able to file a prior disclosure to reduce penalties if you voluntarily report an error before CBP discovers it.

Troubleshooting

You cannot find a document. Start by checking with your customs broker, freight forwarder, and supplier. Many documents are sent electronically and may be in your email or their portals. If you still cannot find it, you may need to request a duplicate from the issuing party. If the document is a commercial invoice, ask the supplier to reissue it with the same date and details.

CBP rejects your records as insufficient. Review the request to see what is missing. Often it is a question of value or classification. Provide a detailed explanation of how you arrived at the value, including any calculations. If you used a different exchange rate, show the source. If you are unsure, consult a licensed customs broker or a customs attorney.

You miss the 30-day deadline. Contact the CBP officer immediately, explain the situation, and request an extension. Extensions are not automatic but are often granted for good cause. Do not ignore the request—this can lead to penalties or even seizure of goods.

Your supplier refuses to provide documents. Remind them that you are legally required to maintain these records and that you may need to share them with CBP. If they still refuse, you may need to change suppliers or negotiate a contractual obligation to provide documents.

Frequently Asked Questions

How long do I need to keep import records? Five years from the date of entry. This is a federal requirement under 19 CFR 163, and it applies to all importers, regardless of the value or type of goods.

What counts as an import record? Any document that supports the information on your entry: invoices, packing lists, bills of lading, entry summaries, payment records, classification rulings, and correspondence with CBP. Basically, anything that proves the accuracy of your declaration.

Can I keep records electronically? Yes. CBP accepts digital records as long as they are legible and can be produced upon request. Ensure you have backups and that the files are not corrupted.

What happens if I don’t keep records? CBP can assess penalties for failure to maintain or produce records, ranging from fines to denial of future entries. In serious cases, it could lead to criminal charges for fraud.

Does my customs broker keep records for me? Your broker may keep some documents, but the legal responsibility is yours. Always obtain copies of the entry summary and any other documents you need.

Can I dispose of records before five years? Only if CBP has notified you that the retention period is over, or if the records relate to an entry that is no longer subject to review. Otherwise, wait the full five years.

Method: the standard formula for this calculation, rounded as each result states. See how the calculators work or report an error.

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