April 2026 — Question 5
Which ONE of the four choices below correctly identifies how long a customs broker must retain the speficied type of record?
- AAn entry summary document, or CBP Form 7501, must be retained for three years after the date of entry.
- BRecords concerning the filing of a drawback claim must be retained for three years after liquidation of the claim or for a longer period if required by law.✓ CBP's answer
- CRecords relating to the withdrawal of merchandise from a bonded warehouse must be retained for five years after the date of entry into the bonded warehouse.
- DA document or letter by which an importer revokes a previously granted power of attorney to a customs broker must be retained for five years after the execution date of the subject power of attorney.
CBP's cited authority
§ 19 CFR 163.4(a)-(b)§ 19 CFR 111.23(a)-(b)§ 19 CFR 190.15
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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