Pub. L. 95-410, tit. I, sec. 104

Sec. 104. The Tariff Act of 1930 is amended by inserting after section 507 the following new section: “SEC. 508. RECORDKEEPING. “(a) Requirements.— Any owner, importer, consignee, or agent thereof who imports, or who knowingly causes to be imported, any merchandise into the customs territory of the United States shall make, keep, and render for examination and inspection such records (including statements, declarations, and other documents) which— “(1) pertain to any such importation, or to the information contained in the documents required by this Act in connection with the entry of merchandise; and “(2) are normally kept in the ordinary course of business. “(b) Period of Time.— The records required by subsection (a) of this section shall be kept for such periods of time, not to exceed 5 years from the date of entry, as the Secretary shall prescribe. “(c) Limitation.— For the purposes of this section and section 509, a person ordering merchandise from an importer in a domestic transaction does not knowingly cause merchandise to be imported unless— “(1) the terms and conditions of the importation are controlled by the person placing the order; or “(2) technical data, molds, equipment, other production assistance, material, components, or parts are furnished by the person placing the order with knowledge that they will be used in the manufacture or production of the imported merchandise.”.