19 U.S.C. § 1508: Recordkeeping

imports merchandise into the customs territory of the United States, files a drawback claim, or transports or stores merchandise carried or held under bond, or knowingly causes the importation or transportation or storage of merchandise carried or held under bond into or from the customs territory of the United States; agent of any party described in paragraph (1); or person whose activities require the filing of a declaration or entry, or both; pertain to any such activity, or to the information contained in the records required by this chapter in connection with any such activity; and are normally kept in the ordinary course of business. The terms “USMCA” and “USMCA country” have the meanings given those terms in section 4502 of this title . The term “USMCA certification of origin” means the certification established under article 5.2.1 of the USMCA that a good qualifies as an originating good under the USMCA. the purchase, cost, value, and shipping of, and payment for, the good; the purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and the production of the good in the form in which it was exported or the production of the material in the form in which it was sold. Any person who exports, or who knowingly causes to be exported, any merchandise to Canada during such time as the United States-Canada Free-Trade Agreement is in force with respect to, and the United States applies that Agreement to, Canada shall make, keep, and render for examination and inspection such records (including certifications of origin or copies thereof) which pertain to the exportations. records and supporting documentation related to the importation; all records and supporting documents related to the origin of the good (including the certification or copies thereof), if the importer completed the certification; and records and supporting documents necessary to demonstrate that the good did not, while in transit to the United States, undergo further production or any other operation other than unloading, reloading, or any other operation necessary to preserve the good in good condition or to transport the good to the United States. Any vehicle producer whose good is the subject of a claim for preferential tariff treatment under the USMCA shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury and Secretary of Labor, render for examination and inspection records and supporting documents related to the labor value content and steel and aluminum purchasing requirements for the qualification of its vehicles for preferential treatment. A person covered by paragraph (2) who completes a USMCA certification of origin or provides a written representation for a good exported from the United States to a USMCA country shall keep the records required by such paragraph relating to that certification of origin for a period of at least 5 years after the date on which the certification is completed. no period of time for the retention of the records may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate; and records for any drawback claim shall be kept until the third anniversary of the date of liquidation of the claim. An importer covered by paragraph (4)(A) shall keep the records and supporting documents required by such paragraph for a period of at least 5 years after the date of importation of the good. A vehicle producer covered by paragraph (4)(B) shall keep the records and supporting documents required by paragraph (4)(B) for a period of at least 5 years after the date of filing the certifications required under paragraphs (1) and (2) of section 4532(c) of this title . no period of time for the retention of the records required under subsection (a) may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate; and records for any drawback claim shall be kept until the 3rd anniversary of the date of liquidation of the claim. the terms and conditions of the importation are controlled by the person placing the order; or technical data, molds, equipment, other production assistance, material, components, or parts are furnished by the person placing the order with knowledge that they will be used in the manufacture or production of the imported merchandise. a civil penalty not to exceed $10,000; or the general recordkeeping penalty that applies under the customs laws; Any person who fails to retain the records required by paragraph (3) of subsection (b) or the regulations issued to implement that paragraph shall be liable for a civil penalty not to exceed $10,000. the purchase, cost, and value of, and payment for, the good; if applicable, the purchase, cost, and value of, and payment for, all materials, including recovered goods, used in the production of the good; and if applicable, the production of the good in the form in which it was exported. The term “Chile FTA Certificate of Origin” means the certification, established under article 4.13 of the United States-Chile Free Trade Agreement, that a good qualifies as an originating good under such Agreement. Any person who completes and issues a Chile FTA Certificate of Origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the Certificate or copies thereof). Records and supporting documents shall be kept by the person who issued a Chile FTA Certificate of Origin for at least 5 years after the date on which the certificate was issued. the purchase, cost, and value of, and payment for, the good; the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and the production of the good in the form in which it was exported. The term “CAFTA–DR certification of origin” means the certification established under article 4.16 of the Dominican Republic-Central America-United States Free Trade Agreement that a good qualifies as an originating good under such Agreement. Any person who completes and issues a CAFTA–DR certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof). Records and supporting documents shall be kept by the person who issued a CAFTA–DR certification of origin for at least 5 years after the date on which the certification was issued. the purchase, cost, and value of, and payment for, the good; the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and the production of the good in the form in which it was exported. The term “PTPA certification of origin” means the certification established under article 4.15 of the United States-Peru Trade Promotion Agreement that a good qualifies as an originating good under such Agreement. Any person who completes and issues a PTPA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof). The person who issues a PTPA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued. the purchase, cost, and value of, and payment for, the good; the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and the production of the good in the form in which it was exported. The term “KFTA certification of origin” means the certification established under article 6.15 of the United States–Korea Free Trade Agreement that a good qualifies as an originating good under such Agreement. Any person who completes and issues a KFTA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof). The person who issues a KFTA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued. the purchase, cost, and value of, and payment for, the good; the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and the production of the good in the form in which it was exported. The term “CTPA certification of origin” means the certification established under article 4.15 of the United States–Colombia Trade Promotion Agreement that a good qualifies as an originating good under such Agreement. Any person who completes and issues a CTPA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof). The person who issues a CTPA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued. the purchase, cost, and value of, and payment for, the good; the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and the production of the good in the form in which it was exported. The term “Panama TPA certification of origin” means the certification established under article 4.15 of the United States–Panama Trade Promotion Agreement that a good qualifies as an originating good under such Agreement. Any person who completes and issues a Panama TPA certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof). The person who issues a Panama TPA certification of origin shall keep the records and supporting documents relating to that certification of origin for a period of at least 5 years after the date on which the certification is issued. a civil penalty not to exceed $10,000; or the general record keeping penalty that applies under the customs laws of the United States. The amendments made by subsection (a) [amending this section] shall take effect on the date on which the USMCA enters into force [ July 1, 2020 ]. Paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 [ 19 U.S.C. 1508(b)(2) , (5)(A)], as amended by subsection (a), shall apply with respect to a good exported from the United States on or after the date on which the USMCA enters into force. Paragraphs (4) and (5)(C) of section 508(b) of the Tariff Act of 1930 [ 19 U.S.C. 1508(b)(4) , (5)(C)], as amended by subsection (a), shall apply with respect to a good that is entered for consumption, or withdrawn from warehouse for consumption, on or after the date on which the USMCA enters into force. the amendments made by subsection (a) to paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 ( 19 U.S.C. 1508 ) shall not apply with respect to the good; and section 508 of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good. In the case of a good that is entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force, the amendments made by subsection (a) to paragraphs (4) and (5)(C) of section 508(b) of the Tariff Act of 1930 ( 19 U.S.C. 1508 ) shall not apply with respect to the good.”