§ 1508. Recordkeeping
(a)
Requirements
Any—
(1)
owner, importer, consignee, importer of record, entry filer, or other party who—
(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—
(b)
Exportations to NAFTA countries
(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—
(ii)
the purchase of, cost of, value of, and payment for, all material, including indirect materials, used in the production of the good; and
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.
(2)
Exports to NAFTA countries
(A)
In general
Any person who completes and signs a NAFTA Certificate of Origin for a good for which preferential treatment under the North American Free Trade Agreement is claimed shall make, keep, and render for examination and inspection all records relating to the origin of the good (including the Certificate or copies thereof) and the associated records.
(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;
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—
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.
(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.
(c)
Period of time
The records required by subsections (a) and (b) of this section 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) or (b)(3) of this section may exceed 5 years from the date of entry, filing of a reconciliation, or exportation, as appropriate;
(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—
(e)
Subsection (b) penalties
(f)
Certificates of Origin for goods exported under the United States-Chile Free Trade Agreement
(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—
(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).
(g)
Certifications of origin for goods exported under the Dominican Republic-Central America-United States Free Trade Agreement
(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—
(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).
(h)
Certifications of origin for goods exported under the United States-Peru Trade Promotion Agreement
(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—
(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).
(i)
Penalties
Any person who fails to retain records and supporting documents required by subsection (f), (g), or (h) of this section or the regulations issued to implement any such subsection shall be liable for the greater of—