According to the Customs recordkeeping regulations, all but which ONE of the following persons are required to maintain records and render them available to Customs for examination?
A) A consumer who purchases an imported automobile from a domestic dealer.
B) A person who exports goods to Canada or Mexico for which a Certificate of Origin was completed and signed.
C) A Customs broker who enters merchandise for clients.
D) An owner who imports merchandise into the Customs territory of the United States.
E) A person who transports merchandise under bond.
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The Answer is: A
Citation: 19 CFR 163.2
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