Customs regulations mandate specific retention periods for various records. Drawback records must be kept for three years, while packing lists are retained for 60 days. Certain documents require five years of maintenance, and power of attorney must be held until revoked or for five years post-revocation. Client confidentiality is crucial, and records of terminated employees need to be specified within 30 days. Exceptions exist, such as a two-year rule for small imports.

#Code of Federal Regulations (CFR) Title 19
#Part 111
#Part 163