Recordkeeping is not the most exciting part of importing, but it is one of the most important. Your records are what protect you in an audit and what make a refund claim possible. Weak records cut both ways.
Why records matter
CBP holds importers responsible for the accuracy of their entries, and it expects them to keep the documentation that supports those entries. If a question arises, whether from an audit or a refund claim, your records are the evidence. Without them, even a valid position is hard to defend.
What to keep
At a minimum, importers should retain entry summaries, commercial invoices, packing lists, bills of lading, classification rationale, and any correspondence with brokers or CBP. These are the documents that establish what you imported, what you paid, and why.
How long to keep it
As a general rule, import records are kept for five years from the date of entry. Because refund and audit questions can arise well after the fact, keeping records organized and accessible for that period is simply prudent.
Records and recovery
Strong records also make recovery easier. When specialists review your entries for overpaid duty, complete documentation speeds the process and strengthens the claim. If you are considering a refund review, getting your records in order is a good first move. A free eligibility check tells you whether the review is worth it.