Trade Compliance Recordkeeping for US Importers (2026)
Every US importer of record must keep entry records for five years from the date of entry and produce them on demand. Most small importers discover this during a CBP Form 28 request for information, when the documents live in a supplier's email thread and a forwarder's portal.
What CBP can ask for
The regulatory "(a)(1)(A) list" is broad. In practice, assemble per shipment:
- Commercial invoice and packing list.
- Entry summary (CBP Form 7501) and any post-summary corrections.
- Bill of lading or air waybill, and ISF filing confirmation.
- Certificate of origin and supporting origin evidence (bill of materials, production records).
- Purchase order, supplier quote, and proof of payment.
- Classification rationale and any binding ruling relied upon.
- Test reports, certificates, and mill certificates supporting admissibility.
- Communications that affect value: discounts, rebates, assists, royalties, tooling payments.
Value-related records are the ones importers most often lack. If you paid for tooling, supplied free materials, or received a year-end rebate, that affects declared value — see customs valuation and first sale.
Build the file at entry, not at audit
The workable method is one folder per entry number, created when the entry clears, with a fixed checklist. A shared drive with a naming convention beats a compliance system nobody maintains:
2026-04-EntryNo-Supplier-PO/ containing the eight items above as PDFs.
Add a simple register spreadsheet: entry number, entry date, HTS lines, declared value, duty paid, origin, supplier, and a link to the folder. That register answers 80% of CBP questions in minutes.
Internal controls that satisfy reasonable care
CBP's standard is reasonable care, and it looks for evidence of a process rather than perfection. A defensible program has:
- A written classification procedure, with a named person who signs off new HTS lines.
- A supplier change-control rule: any change of material, mill, subcontractor, or plant requires written approval before production.
- Annual review of classifications and duty rates against current tariff schedules.
- Post-entry audit of a sample of entries each quarter, comparing 7501 data to your PO and invoice.
- A documented process for correcting errors, including prior disclosure when needed.
Details on the standard itself are in reasonable care and CBP audits.
When you find your own mistake
A voluntary prior disclosure filed before CBP begins an investigation limits penalties to interest on the underpaid duty in most cases. Fixing errors yourself is materially cheaper than being found. For overpayments, protests and post-summary corrections have deadlines — calendar them.
Who owns what
- You own the entry records; brokers keep their own copies but their retention policy is not your compliance.
- Broker owns the power of attorney file and entry filings.
- Supplier owns production and origin evidence — which is why your PO must require it be furnished and retained.
- Forwarder owns transport documents.
Never assume a third party will still be reachable in year four. Pull copies into your own storage monthly.
How TUSKO handles it
Because clients contract with TUSKO, we retain the factory-side evidence — production records, mill and material certificates, test reports, and origin documentation — and hand over a complete document pack per shipment, so your entry folder is closeable the week the container clears.
FAQ
How long must US importers keep records?
Five years from the date of entry, or from the date of the activity for some records. Digital copies are acceptable if they are legible and retrievable.
What is a CBP Form 28?
A Request for Information. CBP asks you to substantiate classification, value, or origin. A prompt, complete response usually ends the inquiry; a weak one invites a Notice of Action.
Are electronic records acceptable?
Yes, provided they are complete, legible, and can be produced promptly. Keep them under your own control, not only in a broker portal.
Does my customs broker keeping records satisfy the rule?
No. The importer of record is responsible. Broker retention is a convenience, not a substitute.
What is prior disclosure and when should I use it?
A voluntary disclosure of a customs error made before CBP opens an investigation. It typically reduces exposure to interest on the underpaid duty, so use it as soon as an error is confirmed.
What records do importers most often miss?
Value-affecting documents: tooling payments, buyer-supplied materials, rebates, royalties, and side agreements with the supplier.