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What are the importer
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The new regulations do not contain specific record keeping requirements other than retention of powers of attorney (see 19 CFR 149.5(c)). However, ISF parties should retain records necessary to demonstrate compliance with ISF filing requirements. In addition, the general 19 U.S.C.
Customs and Border Protection (CBP), Dept of Homeland Security
http://www.cbp.gov
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