Licensed customs brokers must keep records for five years and can only destroy them after their obligation ends. They have a duty to disclose records during audits while maintaining confidentiality. Brokers should be aware of their responsibilities and exceptions regarding record keeping. Records must be easily retrievable, and confidentiality can be waived with client consent, allowing for more flexibility in handling records.

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