Section 509(a)(1)(A) of the Tariff Act of 1930, as amended (19 U.S.C. Section 1509(a)(1)(A)) and 19 U.S.C. 1508 set forth the general record keeping requirements for Customs-related activities. Section 509 of the Tariff Act of 1930, as amended (19 U.S.C. 1509) sets forth the procedures for the production and examination of GENERAL INFORMATION; Section 508 of the Tariff Act of 1930 are those records (which includes, but is not limited to any statement, declaration, document, or electronically generated or machine readable data).

Section 509(a)(1)(A) of the Tariff Act of 1930, as amended by Title VI of Public Law 103-182, commonly referred to as the Customs Modernization Act (19 U.S.C. 1509(a)(1)(A)), requires the production, within a reasonable time after demand by U.S. Customs is made (taking into consideration the number, type, and age of the item demanded) if "such record is required by law or regulation for the entry of the merchandise (whether or not the Customs Service required its presentation at the time of entry)". Section 509(e) of the Tariff Act of 1930, as amended by Public Law 103-182 (19 U.S.C. 1509(e)) requires U.S. Customs to identify and publish a list of the records and entry information that is required to be maintained and produced under subsection (a)(1)(A) of Section 509 19 U.S.C. 1509(a)(1)(A)). This list is commonly referred to as "the (a)(1)(A) list."

U.S. Customs has tried to identify all the presently required entry information or records on the following list. However, as automated programs and new procedures are introduced, these may change. In addition, errors and omissions to the list may be discovered upon further review by Customs officials or the trade. Pursuant to Section 509(g), the failure to produce listed records or information upon reasonable demand may result in penalty action or liquidation or reliquidation at a higher rate than entered. A record keeping penalty may not be assessed if the listed information or records are transmitted to and retained by Customs.

Other record keeping requirements: The importing community and Customs officials are reminded that the (a)(1)(A) list only pertains to records or information required for the entry of merchandise. If an owner, importer, consignee, importer of record, entry filer, or other party who imports merchandise files a drawback claim or transports or stores bonded merchandise, any agent of the foregoing or any person whose activities require them to file a declaration or entry is also required to make, keep, and render for examination and inspection records (including, but not limited to statements, declarations, documents, and electronically generated or machine readable data) which pertain to any such activity or the information contained in the records required by the Tariff Act in connection with any such activity, and are normally kept in the ordinary course of business. While these records are not subject to administrative penalties, they are subject to examination and/or summons by Customs officers. Failure to comply could result in the imposition of significant judicially imposed penalties and denial of import privileges.

The following list does not replace entry requirements, but is merely provided for information and reference. In the case of the list conflicting with regulatory or statutory requirements, the latter will govern.

LIST OF RECORDS AND INFORMATION REQUIRED FOR THE ENTRY OF MERCHANDISE

The following records (which includes, but is not limited to any statement, declaration, document, or electronically generated or machine readable data) are required by law or regulation for the entry of merchandise and are required to be maintained and produced to Customs upon reasonable demand (whether or not Customs required its presentation at the time of entry). Information may be submitted to Customs at time of entry in a Customs authorized electronic or paper format. Not every entry of merchandise requires all of the following information. Only those records or information applicable to the entry requirements for the merchandise in question will be required/mandatory. The list may be amended as Customs reviews its requirements and continues to implement the Customs Modernization Act. When a record or information is filed with and retained by Customs, the record is not subject to record keeping penalties, although the underlying backup or supporting information from which it is obtained may also be subject to the general record retention regulations and examination or summons pursuant to 19 U.S.C. 1508 and 1509.

(All references, unless otherwise indicated, are to Title 19, Code of Federal Regulations, April 1, 2004 Edition, as amended by subsequent Federal Register notices.)

I. General list or records required for most entries. Information shown with an asterisk (*) is usually on the appropriate form and filed with and retained by Customs:

141.11-15	Evidence of right to make entry (air waybill/bill of lading or *carrier's certificate, etc.) when goods are imported on a common carrier
141.19	*Declaration of entry (usually contained on the entry summary or warehouse entry)
141.32	Power of attorney (when required by regulations)
141.54	Consolidated shipments authority to make entry (if this procedure is utilized)
142.3	Packing list (where appropriate)
142.4	Bond information (except if 10.101 or 142.4(c) applies)
Parts 4, 18, 122, 123	*Vessel, Vehicle, or Air Manifest (filed by carrier)

II. In addition to the information listed above, the following records or items of information are required by law and regulation for the entry of merchandise and are presently required to be produced by the importer of record at the time the Customs Form 7501 is filed.

141.61	*Entry Summary Date
141.61	*Entry Date
142.3	*Bond Number, Bond Type Code, and Surety Code
142.3	*Ultimate Consignee Address
141.61	*Importer of Record Name and Address
141.61	*Exporting Country and Date Exported *I.T. (In-bond) Entry Date (for I.T. Entries only) *Mode of Transportation (MOT) Code
141.61	*Importing Carrier Name
141.82	Conveyance Name/Number *Foreign Port of Lading *Import Date and Line Numbers  *Reference Number *HTSUS Number
141.61	*Identification number for merchandise subject to Antidumping or Countervailing Duty Order (ADA/CVD Case Number)
141.61	*Gross Weight *Manifest Quantity
141.61	*Net Quantity in HTSUSA Units
141.61	*Entered Value, Charges, and Relationship
141.61	*Applicable HTSUSA Rate, ADA/CVD Rate, I.R.C. Rate, and/or Visa Number, Duty, I.R. Tax, and Fees (e.g., HMF, MPF, Cotton)
141.61	Non-Dutiable Charges
141.61	*Signature of Declarant, Title, and Date  *Textile Category Number
141.83, .86	Invoice information which includes-e.g., date, number, merchandise (commercial product) description, quantities, values, unit price, trade terms, part, model, style, marks and numbers, name and address of foreign party responsible for invoicing, kind of currency Terms of Sale Shipping Quantities Shipping Units of Measurements Manifest Description of Goods Foreign Trade Zone Designation and Status Designation (if applicable) Indication of Eligibility for Special Access Program (9802/GSP/CBI) 141.89  CF 5523
141.89, et al	Corrected Commercial Invoice
141.86(e)	Packing List
177.8	*Binding Ruling Identification Number (or a copy of the ruling)
10.102	Duty Free Entry Certificate (9808.00.3000 HTS)
10.108	Lease Statement

III. Documents/records or information required for entry of special categories of merchandise (the listed documents or information is only required for merchandise entered (or required to be entered) in accordance with the provisions of the sections of 19 CFR (the Customs Regulations) listed). These are in addition to any documents/records or information required by other agencies in their regulations for the entry of merchandise:

4.14	CF 226 information for vessel repairs, parts, and equipment
7.8(a)	CF 3229 origin certificate for insular possessions
7.8(b)	CF 3311 and Shipper's Declaration for insular possessions
Part 10	Documents required for articles exported and returned
10.1-10.6	foreign shipper's declaration or master's certificate, declaration for free entry by owner, importer, or consignee
10.7	certificate from foreign shipper for reusable containers
10.8	declaration of person performing alterations or repairs, declaration for non-conforming merchandise
10.9	declaration of processing
10.24	declaration by assembler, endorsement by importer
10.31, .35	Documents required for Temporary Importation Under Bond: Information required, Bond or Carnet
10.36	Lists for samples, professional equipment, theatrical effects; Documents required for Instruments of International Traffic
10.41	Application, Bond, or TIR Carnet. Note: additional records: see 10.41b(e)
10.43	Documents required for exempt organizations
10.46	Request from head of agency for 9808.00.10 or 9808.00.20  HTSUS treatment, Documents required for works of art
10.48	declaration of artist, seller or shipper, curator, etc.
10.49, .52	declaration by institution
10.53	declaration by importer, USFWS Form 3-177, if appropriate
10.59, .63	Documents/CF 5125 for withdrawal of ship supplies
10.66, .67	Declarations for articles exported and returned
10.68-69	Documents for commercial samples, tools, theatrical effects
10.70-71	Purebred breeding certificate
10.84	Automotive Products Certificate
10.90	Master records and metal matrices: detailed statement of cost of production
10.98	Declarations for copper fluxing material
10.99	Declaration of non-beverage ethyl alcohol, TTB permit
10.101-102	Stipulation for Government shipments and/or certification for Government duty-free entries, etc.
10.107	Report for rescue and relief equipment
15 CFR 301	Requirements for entry of scientific and educational apparatus
10.121	Certificate from USIA for visual/auditory materials
10.134	Declaration of actual use (when classification involves actual use)
10.138	End Use Certificate
10.171	Documents, etc. required for entries of GSP merchandise
10.173, 10.175	GSP Declaration (plus supporting documentation)
10.174	Evidence of direct shipment
10.179	Certificate of importer of crude petroleum
10.180	Certificate of fresh, chilled, or frozen beef
10.183	Civil aircraft parts/simulator documentation and certifications
10.191-198	Documents, etc. required for entries of CBI merchandise, CBI declaration of origin (plus supporting documentation)
10.194	Evidence of direct shipment
10.306	Evidence of direct shipment for CFTA
10.307	Documents, etc. required for entries under CFTA, Certificate of Origin (CF 353)

(CFTA provisions are suspended while NAFTA remains in effect. See part 181.)

12.6	European Community cheese affidavit
12.7	HHS permit for milk or cream importation
12.11	Notice of arrival for plant and plant products
12.17	APHIS Permit for animal viruses, serums, and toxins
12.21	HHS license for viruses, toxins, antitoxins, etc. for treatment of man
12.23	Notice of claimed investigational exemption for a new drug
12.26-31	Necessary permits from APHIS, FWS, & foreign government certificates when required by applicable regulation
12.33	Chop list, proforma invoice, and relase permit from HHS
12.34	Certificate of match inspection and importer's declaration
12.43	Certificate of origin/declarations for goods made by forced labor, etc.
12.61	Shipper's declaration, official certificates for seal and otter skins
12.73, 12.80	Motor vehicle declarations
12.85	Boat declarations (CG-5096) and USCG exemption
12.91	FDA Form 2877 and required declarations for electronics products
12.99	Declarations for switchblade knives
12.104-104i	Cultural property declarations, statements, and certificates of origin
12.105-109	Pre-Columbian monumental and architectural sculpture and murals certificate of legal exportation, evidence of exemption
12.110	Pesticides, etc. notice of arrival
12.118-127	Toxic substances: TSCA statements
12.130	Textiles & textile products: Single Country Declaration Multiple Country Declaration VISA
12.132	NAFTA textile requirements
54.5	Declaration by importer of use of certain metal articles
54.6(a)	Re-Melting Certificate
114	Carnets (serves as entry and bond document where applicable)
115	Container certificate of approval
128	Express consignments
128.21	*Manifests with required information (filed by carrier)
132.23	Acknowledgement of delivery for mailed items subject to quota
133.21(b)(6)	Consent from trademark or trade name holder to import otherwise restricted goods
134.25, .36	Certificate of marking; notice to repacker
141.88	Computed value information
141.89	Additional invoice information required for certain classes of merchandise including, but not limited to: Textile Entries: Quota Charge Statement, if applicable, including Style Number, Article Number, and Product Steel Entries: Ordering specifications including, but not limited to all applicable industry standards and mill certificates including, but not limited to chemical composition
143.13	Documents required for appraisement entries: bills, statements of costs of production, value declaration
143.23	Informal entry: commercial invoice plus declaration
144.12	Warehouse entry information
145.12	Mail entry information (CF 3419 is completed by Customs but formal entry may be required)
148	Supporting documents for personal importations
151 subpart B	Scale Weight
151 subpart B	Sugar imports: sampling/lab information (Chemical Analysis)
151 subpart C	Petroleum imports: sampling/lab information, Out Turn Report 24. to 25.-Reserved
151 subpart E	Wool and Hair Invoice Information, additional documents
151 subpart F	Cotton invoice information, additional documents
181.22	NAFTA Certificate of Origin and supporting record
19 U.S.C. 1356k	Coffee Form O (currently suspended)

Other Federal and State Agency Documents
State and Local Government Records
Other Federal Agency Records (See 19 CFR Part 12, 19 U.S.C. 1484, 1499)
Licenses, Authorizations, Permits

Foreign Trade Zones

146.32 Supporting documents to CF 214