19 U.S.C. § 1508
Section 1508 · Recordkeeping
Current version, with additions and removals from the September 3, 2003 version.
Any—
Any—
(1) owner, importer, consignee, importer of record, entry filer, or other party who—
(1) owner, importer, consignee, importer of record, entry filer, or other party who—
(A) 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
(A) 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
(B) 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;
(B) 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;
(2) agent of any party described in paragraph (1); or
(2) agent of any party described in paragraph (1); or
(3) person whose activities require the filing of a declaration or entry, or both;
(3) person whose activities require the filing of a declaration or entry, or both;
shall make, keep, and render for examination and inspection records (which for purposes of this section include, but are not limited to, statements, declarations, documents and electronically generated or machine readable data) which—
shall make, keep, and render for examination and inspection records (which for purposes of this section include, but are not limited to, statements, declarations, documents and electronically generated or machine readable data) which—
(A) pertain to any such activity, or to the information contained in the records required by this chapter in connection with any such activity; and
(A) pertain to any such activity, or to the information contained in the records required by this chapter in connection with any such activity; and
(B) are normally kept in the ordinary course of business.
(B) are normally kept in the ordinary course of business.
(1) Definitions
(1) Definitions
As used in this subsection—
(A) The term “associated records” means, in regard to an exported good under paragraph (2), records associated with—
(i) the purchase of, cost of, value of, and payment for, the good;
(ii) the purchase of, cost of, value of, and payment for, all material, including indirect materials, used in the production of the good; and
(iii) the production of the good.
For purposes of this subparagraph, the terms “indirect material”, “material”, “preferential tariff treatment”, “used”, and “value” have the respective meanings given them in articles 415 and 514 of the North American Free Trade Agreement.
In this subsection:
(A) USMCA; USMCA country
The terms "USMCA" and "USMCA country" have the meanings given those terms in section 4502 of this title.
(B) USMCA certification of origin
(A) In general
(B) Claims for certain waivers, reductions, or refunds of duties or for credit against bonds
(i) In general
Any person that claims with respect to an article—
(I) a waiver or reduction of duty under the eleventh paragraph of section 1311 of this title, section 1312(b)(1) or (4) of this title, section 1562(2) of this title, or the proviso preceding the last proviso to section 81c(a) of this title;
(II) a credit against a bond under section 1312(d) of this title; or
(III) a refund, waiver, or reduction of duty under section 1313(n)(2) or (o)(1) of this title;
must disclose to the Customs Service the information described in clause (ii).
(ii) Information required
Within 30 days after making a claim described in clause (i) with respect to an article, the person making the claim must disclose to the Customs Service whether that person has prepared, or has knowledge that another person has prepared, a NAFTA Certificate of Origin for the article. If after such 30-day period the person making the claim either—
(I) prepares a NAFTA Certificate of Origin for the article; or
(II) learns of the existence of such a Certificate for the article;
that person, within 30 days after the occurrence described in subclause (I) or (II), must disclose the occurrence to the Customs Service.
(iii) Action on claim
If the Customs Service determines that a NAFTA Certificate of Origin has been prepared with respect to an article for which a claim described in clause (i) is made, the Customs Service may make such adjustments regarding the previous customs treatment of the article as may be warranted.
(A) the purchase, cost, value, and shipping of, and payment for, the good;
(B) the purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and
(C) 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.
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.
(4) Imports into the United States
(A) In general
Any importer who claims preferential tariff treatment under the USMCA for a good imported into the United States from a USMCA country shall make, keep, and, pursuant to rules and regulations prescribed by the Secretary of the Treasury of the Secretary of Labor, render for examination and inspection—
(i) records and supporting documentation related to the importation;
(ii) 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
(iii) 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.
(B) Vehicle producer
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.
(5) Retention period
(A) Exports to USMCA countries
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.
(B) Exports under Canadian Agreement
(ii) records for any drawback claim shall be kept until the third anniversary of the date of liquidation of the claim.
(C) Imports into the United States
(i) In general
(ii) Vehicle producer
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.
The records required by subsection (a) shall be kept for such periods of time as the Secretary shall prescribe, except that—
(1) 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
For the purposes of this section and section 1509 of this title, a person ordering merchandise from an importer in a domestic transaction does not knowingly cause merchandise to be imported unless—
For the purposes of this section and section 1509 of this title, a person ordering merchandise from an importer in a domestic transaction does not knowingly cause merchandise to be imported unless—
(1) the terms and conditions of the importation are controlled by the person placing the order; or
(1) the terms and conditions of the importation are controlled by the person placing the order; or
(2) 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.
(2) 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) a civil penalty not to exceed $10,000; or
(A) a civil penalty not to exceed $10,000; or
(B) the general recordkeeping penalty that applies under the customs laws;
(B) the general recordkeeping penalty that applies under the customs laws;
whichever penalty is higher.
whichever penalty is higher.
(2) Relating to Canadian agreement exports
(2) Relating to Canadian agreement exports
(1) Definitions
(1) Definitions
In this subsection:
In this subsection:
(A) Records and supporting documents
(A) Records and supporting documents
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—
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;
(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
(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.
(iii) if applicable, the production of the good in the form in which it was exported.
(B) Chile FTA Certificate of Origin
(B) Chile FTA Certificate of Origin
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.
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.
(2) Exports to Chile
(2) Exports to Chile
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).
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).
(3) Retention period
(3) Retention period
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.
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.
(1) Definitions
In this subsection:
(A) Records and supporting documents
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.
(B) CAFTA–DR certification of origin
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.
(2) Exports to CAFTA–DR countries
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).
(3) Retention period
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.
(1) Definitions
In this subsection:
(A) Records and supporting documents
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.
(B) PTPA certification of origin
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.
(2) Exports to Peru
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).
(3) Retention period
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.
(1) Definitions
In this subsection:
(A) Records and supporting documents
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.
(B) KFTA certification of origin
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.
(2) Exports to Korea
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).
(3) Retention period
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.
(1) Definitions
In this subsection:
(A) Records and supporting documents
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.
(B) CTPA certification of origin
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.
(2) Exports to Colombia
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).
(3) Retention period
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.
(1) Definitions
In this subsection:
(A) Records and supporting documents
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.
(B) Panama TPA certification of origin
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.
(2) Exports to Panama
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).
(3) Retention period
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.
(1) a civil penalty not to exceed $10,000; or
(1) a civil penalty not to exceed $10,000; or
(2) the general record keeping penalty that applies under the customs laws of the United States.
(2) the general record keeping penalty that applies under the customs laws of the United States.