This document adopts as a final rule, with some changes, proposed amendments to the Customs Regulations to reflect changes to the Customs laws regarding recordkeeping requirements, examination of records and witnesses, regulatory audit procedures, and judicial enforcement contained in the Customs Modernization provisions of the North American Free Trade Agreement Implementation Act. The final regulatory texts include detailed provisions regarding what records must be maintained, who must maintain them, and how they must be maintained and made available for examination by Customs. The final regulations also provide for electronic or other alternate methods for storage of records, set forth penalties for failure to maintain or produce certain records, and establish a voluntary recordkeeping compliance program as an alternative to penalties.