A duly licensed customs broker was served and named in a Customs summons signed by the Director of the Consumer Products and Mass Merchandising Center. The summons requires the broker to provide CBP with the entry files for ten entries prepared on behalf of Company Z within the last three years. The broker terminated Company Z as a client one year ago. Company Z has not provided the broker with any specific written instructions regarding responding to a summons within its now revoked power of attorney document. How must the broker respond to the Customs summons?(2022 October No.69 – Recordkeeping)
A) Return the summons back to CBP because it must be signed by an auditor or special agent, not a Center Director, to be legally effective.
B) No response to the summons is required because Company Z is a former client.
C) No response to the summons is required because the record retention period for Company Z’s entry files expired upon the termination of the broker-client relationship.
D) Forward the summons to Company Z and notify the Center Director that it has been forwarded to the party obligated to respond to the summons.
E) Respond to the summons by providing CBP with the entry files requested because the broker is legally obligated to make such records available for examination by CBP.
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The Answer is: E
Citation: 19 CFR 111.21(a)-(b); 111.23(a)-(b);
163.1(a)(1); 163.1(i); 163.4(a); 163.6(b);
163.7(a); 163.9.
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