Customs Recordkeeping 101: What You Need to Know
U.S. customs law provides detailed recordkeeping requirements for importers, customs brokers, exporters, and others. U.S. Customs and Border Protection uses these records to ascertain the correctness of entries, ensure compliance with applicable U.S. laws, and determine liability for duties, taxes, and penalties. This webinar explains the burdens and requirements of recordkeeping under these laws and how those required to keep records can best meet their obligations.
- overview of recordkeeping requirements
- burdens on importers and exporters
- specific entry records that must be maintained
- who is required to maintain records
- maintaining required records
- alternative methods of storage
- what is required when a request for production of records is received
- penalties for failure to comply with recordkeeping requirements
Patrick D. Gill serves as Of Counsel to Sandler, Travis & Rosenberg, P.A., resident in New York. A seasoned litigator, Mr. Gill represents clients before courts and administrative agencies in matters pertaining to customs and international trade. Before joining ST&R he practiced with the Rode & Qualey law firm, and he began his legal career as a trial attorney in the customs section of the office of the assistant U.S. attorney general. Mr. Gill is a member of the bars of the state of New York, the U.S. Supreme Court, the District of Columbia, the U.S. Court of International Trade, the U.S. Court of Appeals for the Federal Circuit, the U.S. Court of Federal Claims, the U.S. Court of Appeals for the Second Circuit, and the U.S. district courts for the Southern and Eastern Districts of New York.