source:
  type: regulation
  id: bsa-31cfr-1010.306
  authority: 31 CFR §1010.306 — Filing of reports (CTR/currency reports)
  description: 'BSA filing timing and retention rule under 31 CFR §1010.306.

    '
obligations:
- id: bsa-31cfr-1010.306-a
  canonical_id: bsa-31cfr-1010.306-a
  section: 31 CFR §1010.306(a)
  description: '(a): (a) (1) A report required by § 1010.311 or § 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 §§ 1010.311 , 1010.313, 1020.315, 1021.311 and 1021.313, shall be
    retained by…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 31 CFR §1010.306(a)(1)
    source_class: fincen
    source_url: https://www.law.cornell.edu/cfr/text/31/1010.306
    snapshot_id: 79fd1d0d6a885ac3
    fetched_at: '2026-05-22T11:34:20Z'
    content_hash: sha256:ff0279e7684d7bcb7e572e17507dba52b0edc1d145b6aa28bf183d6ec05adea6
    paragraph_quote: (a) (1) A report required by § 1010.311 or § 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 §§ 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 §§ 1010.311 , 1010.313, 1020.315, 1021.311 and 1021.313,
      shall be filed with FinCEN, unless otherwise specified.
    drafter_attestation: Verbatim subsection of 31 CFR §1010.306 from Cornell LII snapshot 79fd1d0d6a885ac3;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: bsa-31cfr-1010.306-b
  canonical_id: bsa-31cfr-1010.306-b
  section: 31 CFR §1010.306(b)
  description: '(b): (b) (1) A report required by § 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
    § 1010.340(b) shall…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 31 CFR §1010.306(a)(1)
    source_class: fincen
    source_url: https://www.law.cornell.edu/cfr/text/31/1010.306
    snapshot_id: 79fd1d0d6a885ac3
    fetched_at: '2026-05-22T11:34:20Z'
    content_hash: sha256:ff0279e7684d7bcb7e572e17507dba52b0edc1d145b6aa28bf183d6ec05adea6
    paragraph_quote: '(b) (1) A report required by § 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 § 1010.340(b) shall be filed within 15 days after receipt of the currency or other monetary instruments.
      (3) All reports required by § 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 § 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 § 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.'
    drafter_attestation: Verbatim subsection of 31 CFR §1010.306 from Cornell LII snapshot 79fd1d0d6a885ac3;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: bsa-31cfr-1010.306-c
  canonical_id: bsa-31cfr-1010.306-c
  section: 31 CFR §1010.306(c)
  description: '(c): (c) Reports required to be filed by § 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.'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 31 CFR §1010.306(a)(1)
    source_class: fincen
    source_url: https://www.law.cornell.edu/cfr/text/31/1010.306
    snapshot_id: 79fd1d0d6a885ac3
    fetched_at: '2026-05-22T11:34:20Z'
    content_hash: sha256:ff0279e7684d7bcb7e572e17507dba52b0edc1d145b6aa28bf183d6ec05adea6
    paragraph_quote: (c) Reports required to be filed by § 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.
    drafter_attestation: Verbatim subsection of 31 CFR §1010.306 from Cornell LII snapshot 79fd1d0d6a885ac3;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: bsa-31cfr-1010.306-d
  canonical_id: bsa-31cfr-1010.306-d
  section: 31 CFR §1010.306(d)
  description: '(d): (d) Reports required by § 1010.311 , § 1010.313 , § 1010.340 , § 1010.350 , § 1020.315
    , § 1021.311 or § 1021.313 of this chapter shall be filed on forms prescribed by the Secretary . All
    information called for in such forms shall be furnished.'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 31 CFR §1010.306(a)(1)
    source_class: fincen
    source_url: https://www.law.cornell.edu/cfr/text/31/1010.306
    snapshot_id: 79fd1d0d6a885ac3
    fetched_at: '2026-05-22T11:34:20Z'
    content_hash: sha256:ff0279e7684d7bcb7e572e17507dba52b0edc1d145b6aa28bf183d6ec05adea6
    paragraph_quote: (d) Reports required by § 1010.311 , § 1010.313 , § 1010.340 , § 1010.350 , § 1020.315
      , § 1021.311 or § 1021.313 of this chapter shall be filed on forms prescribed by the Secretary .
      All information called for in such forms shall be furnished.
    drafter_attestation: Verbatim subsection of 31 CFR §1010.306 from Cornell LII snapshot 79fd1d0d6a885ac3;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: bsa-31cfr-1010.306-e
  canonical_id: bsa-31cfr-1010.306-e
  section: 31 CFR §1010.306(e)
  description: '(e): (e) Forms to be used in making the reports required by § 1010.311 , § 1010.313 ,
    § 1010.350 , § 1020.315 , § 1021.311 or § 1021.313 of this chapter may be obtained from BSA E-Filing
    System. Forms to be used in making the reports required by § 1010.340 may be obtained from the U.S.
    Customs and Border…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 31 CFR §1010.306(a)(1)
    source_class: fincen
    source_url: https://www.law.cornell.edu/cfr/text/31/1010.306
    snapshot_id: 79fd1d0d6a885ac3
    fetched_at: '2026-05-22T11:34:20Z'
    content_hash: sha256:ff0279e7684d7bcb7e572e17507dba52b0edc1d145b6aa28bf183d6ec05adea6
    paragraph_quote: (e) Forms to be used in making the reports required by § 1010.311 , § 1010.313 ,
      § 1010.350 , § 1020.315 , § 1021.311 or § 1021.313 of this chapter may be obtained from BSA E-Filing
      System. Forms to be used in making the reports required by § 1010.340 may be obtained from the U.S.
      Customs and Border Protection or FinCEN. [ 75 FR 65812 , Oct. 26, 2010, as amended at 81 FR 76864
      , Nov. 4, 2016] CFR Toolbox Law about... Articles from Wex Table of Popular Names Parallel Table
      of Authorities Accessibility About LII Contact us Advertise here Help Terms of use Privacy
    drafter_attestation: Verbatim subsection of 31 CFR §1010.306 from Cornell LII snapshot 79fd1d0d6a885ac3;
      body isolated between nav and notes; substring-verified.
  judgment: false
