records and supporting documents
Defined in 1 place of the United States Code.
The term “records and supporting documents” means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) if applicable, the purchase, cost, and value of, and payment for, all materials, including recovered goods, used in the production of the good; and
(iii) if applicable, the production of the good in the form in which it was exported.
Source
- 2003–present19 U.S.C. § 1508Customs Duties · Recordkeeping · for the purposes of this section
The term “records and supporting documents” means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—
(i) the purchase, cost, and value of, and payment for, the good;
(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
(iii) the production of the good in the form in which it was exported.
Source
- 2005–present19 U.S.C. § 1508Customs Duties · Recordkeeping · for the purposes of this section