19 CFR 111.21 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 0.1 To Parts 135-140) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (§ 0.1 To Parts 135-140) — Customs Brokers (§ 111.0 To § 111.96) — Duties And Responsibilities Of Customs Brokers (§ 111.21 To § 111.45) — Record of transactions.

(a) Each broker must keep current in a correct, orderly, and itemized manner records of account reflecting all his financial transactions as a broker. He must keep and maintain on file copies of all his correspondence and other records relating to his customs business.

(b) Each broker must comply with the provisions of this part and part 163 of this chapter when maintaining records that reflect on his transactions as a broker.

(c) Each broker must designate a knowledgeable company employee to be the contact for Customs for broker-wide customs business and financial recordkeeping requirements.