§ 162.1a - Definitions.

When used in §§ 162.1a through 162.1i, the following terms shall have the meaning indicated:

(a) Records. “Records” means:

(1) Statements, declarations, books, papers, correpondence, accounts, technical data, automated record storage devices (e.g., magnetic discs and tapes), computer programs necessary to retrieve information in a usable form, and other documents which:

(i) Pertain to any importation, or to the information contained in the documents required by law or regulation under the Tariff Act of 1930, as amended, in connection with the entry of merchandise;

(ii) Are of the type normally kept in the ordinary course of business; and

(iii) Are sufficiently detailed:

(A) To establish the right to make entry,

(B) To establish the correctness of any entry,

(C) To determine the liability of any person for duties and taxes due, or which may be due, the United States,

(D) To determine the liability of any person for fines, penalties, and forfeitures, and

(E) To determine whether the person has complied with the laws and regulations administered by the Customs Service; and

(2) Any other documents required under laws or regulations administered by the Customs Service.

(b) Third-party recordkeeper. “Third-party recordkeeper” means any Customs broker, attorney, or accountant.

(c) Summons. “Summons” means any summons issued under this subpart which requires either the production of records or the giving of testimony, or both.

(d) Technical data. “Technical data” includes records, diagrams, and other data with regard to a business or an engineering or exploration operation, whether conducted inside or outside the United States, and whether on paper, cards, photographs, blueprints, tapes, microfiche, film, or other media.