76 In accordance with 19 CFR § 163.2, specific persons shall maintain records and shall render such records for examination and inspection by CBP. This applies to and includes persons who knowingly caused the importation of merchandise into the customs territory of the United States, filed drawback claims, or transported, stored or held merchandise under bond. To whom does this requirement NOT apply?
A. Owner
B. Shipper
C. Importer
D. Entry filer
E. Consignee
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The Answer is: B
Citation: 19 CFR 163.2(a)(1)
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