19 U.S.C. § 1508 - Recordkeeping

Cite as:19 U.S.C. § 1508
Currency:Current through P.L. 116-158 (08/14/2020)
 
FREE EXCERPT

(a) Requirements

Any-

(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) Definitions

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

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.

(2) Exports to USMCA countries

Any 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

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

The 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.

(C) Imports into the United States

(i) In general

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.

(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.

(c) Repealed. Pub. L. 116-113, title II, §206(a)(2), Jan. 29, 2020, 134 Stat. 48

(d) Limitation

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

(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 exports

To continue reading

FREE SIGN UP