Record Keeping: Who, What, When, Where, and How to Retain Effective Customs Records
Susan Kohn Ross
Partner
Mitchell Silberberg & Knupp LLP (Los Angeles, CA)
- Key record keeping requirements and common areas of non-compliance
- What happens if you don’t have the required records: Scope of penalties and loss of duty benefits
- Who should keep your customs records, and when to delegate to a broker
- What types of customs records should be created
- “A(1)a” List of Required Records
- Specific records required for special programs like FTAs, GSP, U.S. goods returned, etc.
- Identifying where customs records are kept
- How to retain customs records: Which records should be retained in hard copies vs. electronic copies
- Determining which records are needed for a CBP audit