All records which pertain to the filing of a drawback claim or to the information contained in the records in connection with the filing of a drawback claim must be retained for ____ after liquidation of such claims or longer period if required by law.
A. 180 calendar days
B. 5 years
C. 4 years
D. 3 years
E. 1 year
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The Answer is: D
Citation:19 CFR ยง 190.15
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