14. Which of the following persons is NOT required to maintain records and make them available for examination by CBP?
A. A person who imports merchandise into the customs territory of the United States for commercial use
B. A person who files a drawback claim
C. A person who transports or stores merchandise carried or held under bond
D. A person who has cleared the CBP facility after making a declaration upon arrival in the United States with non-commercial merchandise within the traveler’s personal exemptions or which is covered by a flat rate of duty
E. A person who knowingly causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States
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The Answer is: D
Citation: 19 CFR 163.2(e)
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