• Records indicating actual proof of purchase of imported
goods
• Records indicating contract of carriage agreements, air-
way bills, and bills of lading
• Records indicating the exact amount of prepaid inter-
national freight or insurance contained in the import
sales transaction
Importers cannot delegate record-keeping duties to the
customs broker in lieu of maintaining records for themselves.
Customs Brokers
Records that must be maintained by customs brokers are
as follows:
• CF 3461 original (as prepared and released)
• CF7501 original
• Airway bill or bill of lading
• Invoices (rated)
• Packing lists
• Special customs invoices
• Importer letter of instructions
• Importer communications—inquiries and replies
• Customs communications—inquiries and replies ...