Bonded warehouse regulations mandate a five-year record retention from the last merchandise withdrawal. Specific rules detail withdrawal entry types and highlight the need for accurate record-keeping. Customs brokers must inform authorities about alternative record storage methods while ensuring confidentiality. Power of attorney documents require retention for five years after revocation, and brokers must maintain client confidentiality without disclosure.

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