third-party recordkeeper
Defined in 1 place of the United States Code.
The term “third-party recordkeeper” means—
(i) any customhouse broker, unless such customhouse broker is the importer of record on an entry;
(ii) any attorney; and
(iii) any accountant.
Source
- 1994–present19 U.S.C. § 1509Customs Duties · Examination of books and witnesses · under this section