19 USC 1508 - Recordkeeping

View all text of Part III [§ 1481 - § 1529]

§ 1508. Recordkeeping

(a) RequirementsAny—

(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

(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

(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—

(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) Exports and imports relating to USMCA countries

(1) DefinitionsIn this subsection:

(A) USMCA; USMCA country

(B) USMCA certification of origin

(2) Exports to USMCA countriesAny person 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 make, keep, and, pursuant to rules and regulations prescribed 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), including records related to—

(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.

(3) Exports under the Canadian Agreement

(4) Imports into the United States

(A) In generalAny 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

(5) Retention period

(A) Exports to USMCA countries

(B) Exports under Canadian AgreementThe records required by paragraph (3) shall be kept for such periods of time as the Secretary shall prescribe, except that—

(i) 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

(ii) records for any drawback claim shall be kept until the third anniversary of the date of liquidation of the claim.

(i) In general

(ii) Vehicle producer

(c) Period of timeThe 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

(2) records for any drawback claim shall be kept until the 3rd anniversary of the date of liquidation of the claim.

(d) LimitationFor 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

(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.

(e) Subsection (b) penalties

(1) Relating to USMCA exportsAny person who fails to retain records required by paragraph (2) of subsection (b) or the regulations issued to implement that paragraph shall be liable for—

(A) a civil penalty not to exceed $10,000; or

(B) the general recordkeeping penalty that applies under the customs laws;

whichever penalty is higher.

(2) Relating to Canadian agreement exports

(f) Certificates of Origin for goods exported under the United States-Chile Free Trade Agreement

(1) DefinitionsIn this subsection:

(A) Records and supporting documentsThe 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.

(B) Chile FTA Certificate of Origin

(2) Exports to Chile

(3) Retention period

(g) Certifications of origin for goods exported under the Dominican Republic-Central America-United States Free Trade Agreement

(1) DefinitionsIn this subsection:

(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

(2) Exports to CAFTA–DR countries

(3) Retention period

(h) Certifications of origin for goods exported under the United States-Peru Trade Promotion Agreement

(1) DefinitionsIn this subsection:

(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

(2) Exports to Peru

(3) Retention period

(i) Certifications of origin for goods exported under the United States–Korea Free Trade Agreement

(1) DefinitionsIn this subsection:

(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

(2) Exports to Korea

(3) Retention period

(j) Certifications of origin for goods exported under the United States–Colombia Trade Promotion Agreement

(1) DefinitionsIn this subsection:

(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

(2) Exports to Colombia

(3) Retention period

(k) Certifications of origin for goods exported under the United States–Panama Trade Promotion Agreement

(1) DefinitionsIn this subsection:

(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

(2) Exports to Panama

(3) Retention period

(l) PenaltiesAny person who fails to retain records and supporting documents required by subsection (f), (g), (h), (i), (j), or (k) or the regulations issued to implement any such subsection shall be liable for the greater of—

(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.

(June 17, 1930, ch. 497, title IV, § 508, as added Pub. L. 95–410, title I, § 104, Oct. 3, 1978, 92 Stat. 889; amended Pub. L. 100–449, title II, § 205(b), Sept. 28, 1988, 102 Stat. 1864; Pub. L. 103–182, title II, § 205(a), title VI, § 614, Dec. 8, 1993, 107 Stat. 2093, 2174; Pub. L. 104–295, § 3(a)(6)(B), Oct. 11, 1996, 110 Stat. 3515; Pub. L. 108–77, title II, §§ 207, 209, Sept. 3, 2003, 117 Stat. 931, 933; Pub. L. 109–53, title II, § 208, Aug. 2, 2005, 119 Stat. 485; Pub. L. 110–138, title II, § 207, Dec. 14, 2007, 121 Stat. 1476; Pub. L. 112–41, title II, § 206, Oct. 21, 2011, 125 Stat. 449; Pub. L. 112–42, title II, § 207, Oct. 21, 2011, 125 Stat. 484; Pub. L. 112–43, title II, § 207, Oct. 21, 2011, 125 Stat. 520; Pub. L. 114–125, title IX, § 906(o), Feb. 24, 2016, 130 Stat. 233; Pub. L. 116–113, title II, § 206(a), Jan. 29, 2020, 134 Stat. 46; Pub. L. 116–260, div. O, title VI, § 601(d)(1), Dec. 27, 2020, 134 Stat. 2151.)