(a) (1) A report required by section
1010. 311 or section 1021.311, shall be filed by the financial institution
within 15 days following the day on which the reportable transaction
occurred.
(2) A copy
of each report filed pursuant to sections 1010.311, 1010.313, 1020.315,
1021.311 and 1021.313, shall be retained by the financial institution
for a period of five years from the date of the report.
(3) All reports required to
be filed by sections 1010.311, 1010.313, 1020.315, 1021.311 and 1021.313,
shall be filed with FinCEN, unless otherwise specified.
(b) (1) A report required by section
1010. 340(a) shall be filed at the time of entry into the United States
or at the time of departure, mailing or shipping from the United States,
unless otherwise specified by the Commissioner of Customs and Border
Protection.
(2) A report
required by section 1010.340(b) shall be filed within 15 days after
receipt of the currency or other monetary instruments.
(3) All reports required by
section 1010.340 shall be filed with the Customs officer in charge
at any port of entry or departure, or as otherwise specified by the
Commissioner of Customs and Border Protection. Reports required by
section 1010.340(a) for currency or other monetary instruments not
physically accompanying a person entering or departing from the United
States, may be filed by mail on or before the date of entry, departure,
mailing or shipping. All reports required by section 1010.340(b) may
also be filed by mail. Reports filed by mail shall be addressed to
the Commissioner of Customs and Border Protection, Attention: Currency
Transportation Reports, Washington, DC 20229.
3-1702.11
(c) Reports required to be filed by section 1010. 350
shall be filed with FinCEN on or before June 30 of each calendar year
with respect to foreign financial accounts exceeding $10,000 maintained
during the previous calendar year.
(d) Reports
required by section 1010. 311, section 1010.313, section 1010.340,
section 1010.350, section 1020.315, section 1021.311 or section 1021.313
of this chapter shall be filed on forms prescribed by the Secretary.
All information called for in such forms shall be furnished.
(e) Forms to be used in making the reports required by
section 1010.311, section 1010.313, section 1010.350, section 1020.315,
section 1021.311 or section 1021.313 of this chapter may be obtained
from BSA E-Filing System. Forms to be used in making the reports required
by section 1010.340 may be obtained from the U.S. Customs and Border
Protection or FinCEN.
