Who is not required to maintain records regarding imported merchandise, and also not required to render such records for examination and inspection by CBP?
A. A traveler who declared goods under their personal exemption
B. An owner who imports commercial merchandise
C. An importer of record who imports commercial merchandise
D. A person who exports goods to Canada or Mexico for which a NAFTA Certificate of Origin was completed and signed
E. An agent for a person who imports commercial merchandise
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The Answer is: A
Citation: 19 CFR 163.2(a)(1), 163.2 (a)(2), and 163.2 (c)
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