NetSuite - Converting Custom Records from Custom Lists

The Custom-List resource allows you to both retrieve information about custom lists and any records associated with the custom list. To retrieve all of your custom lists, you can use the GET /custom-lists endpoint. Using the ids, use the GET /custom-lists/{id} endpoint to retrieve all of the custom records associated with that list. 

Finally, you can convert your custom list into a custom record using NetSuite's UI. From customization>Lists, Records, Fields> Lists> {Your List Name}, you are able to select the CONVERT TO CUSTOM RECORD option. Now you can use your custom list in the /custom-record-type/{typeId}/custom-records endpoint.