CBP Instructions for USMCA Recordkeeping

Arent Fox

Any importer who claims preferential tariff treatment under the Agreement for a good imported into the United States from a USMCA country must keep the following documentation for a period of no less than five years from date of entry:
  1. Records and supporting documentation related to the importation;
  1. All records and supporting documents related to the origin of the good (including any certifications or copies thereof); and
  2. Records and supporting documentation necessary to demonstrate compliance with the transit and transshipment provisions in Article 4.18 of the Agreement.

These records must be rendered for examination and inspection upon request.

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 must keep all records and supporting documents related to the origin of the good (including the certification or copies thereof), including records related to:

  1. The purchase, cost, value, and shipping of, and payment for, the good;
  2. The purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and
  3. 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.

These records must be maintained for a period of no less than five years from date of entry and must be rendered for examination and inspection upon request.

  • Storage Format

The importer, exporter, or producer may maintain the aforementioned documents in various formats, including electronic format, provided that the records or documentation can be readily available upon request.

  • This is similar to the NAFTA, but does specifically allow electronic format for records storage.

The requirement on the importer, exporter, and producer to maintain records applies even if the importing Party does not require a certification of origin or if a requirement for a certification of origin has been waived.

CBP Instructions

Any importer who claims preferential tariff treatment under the Agreement for a good imported into the United States from a USMCA country must keep the following documentation for a period of no less than five years from date of entry:

  1. Records and supporting documentation related to the importation;
  2. All records and supporting documents related to the origin of the good (including any certifications or copies thereof); and
  3. Records and supporting documentation necessary to demonstrate compliance with the transit and transshipment provisions in Article 4.18 of the Agreement.

These records must be rendered for examination and inspection upon request.

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 must keep all records and supporting documents related to the origin of the good (including the certification or copies thereof), including records related to:

  1. The purchase, cost, value, and shipping of, and payment for, the good;
  2. The purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good; and
  3. 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.

These records must be maintained for a period of no less than five years from date of entry and must be rendered for examination and inspection upon request.

  • Storage Format

The importer, exporter, or producer may maintain the aforementioned documents in various formats, including electronic format, provided that the records or documentation can be readily available upon request.

  • This is similar to the NAFTA, but does specifically allow electronic format for records storage.

The requirement on the importer, exporter, and producer to maintain records applies even if the importing Party does not require a certification of origin or if a requirement for a certification of origin has been waived.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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