19 U.S.C. § 1508
Any-
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-
In this subsection:
The terms "USMCA" and "USMCA country" have the meanings given those terms in section 4502 of this title.
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.
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-
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 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-
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.
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.
The records required by paragraph (3) shall be kept for such periods of time as the Secretary shall prescribe, except that-
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.
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-
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-
Any 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-
whichever penalty is higher.
Any person who fails to retain the records required by paragraph (3) of subsection (b) or the regulations issued to implement that paragraph shall be liable for a civil penalty not to exceed $10,000.
In this subsection:
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 "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.
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).
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.
In this subsection:
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 "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.
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).
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.
In this subsection:
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 "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.
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).
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.
In this subsection:
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 "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.
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).
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.
In this subsection:
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 "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.
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).
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.
In this subsection:
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 "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.
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).
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.
Any 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-
19 U.S.C. § 1508
Amendment of SectionFor termination of amendment by section 107(c) of Pub. L. 112-43 see Effective and Termination Dates of 2011 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 112-42 see Effective and Termination Dates of 2011 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 112-41 see Effective and Termination Dates of 2011 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 110-138 see Effective and Termination Dates of 2007 Amendment note below.For termination of amendment by section 107(d) of Pub. L. 109-53 see Effective and Termination Dates of 2005 Amendment note below.For termination of amendment by section 107(c) of Pub. L. 108-77 see Effective and Termination Dates of 2003 Amendment note below.For termination of amendment by section 501(c) of Pub. L. 100-449 see Effective and Termination Dates of 1988 Amendment note below.
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 1508, acts June 17, 1930, ch. 497, title IV, §508, 46 Stat. 732; Aug. 8, 1953, ch. 397, §19, 67 Stat. 518, related to commingling of goods, prior to repeal by Pub. L. 87-456, title III, §301(a), May 24, 1962, 76 Stat. 75, effective, pursuant to section 501(a) of Pub. L. 87-456with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963.
AMENDMENTS2020-Subsec. (b). Pub. L. 116-113, §206(a)(1), added subsec. (b) and struck out former subsec. (b) which related to exportations to NAFTA countries.Subsec. (c). Pub. L. 116-260 added subsec. (c). Pub. L. 116-113, §206(a)(2), struck out subsec. (c) which related to period of time for keeping required records.Subsec. (e)(1). Pub. L. 116-113, §206(a)(3), substituted "USMCA" for "NAFTA" in heading.2016-Subsec. (c)(3). Pub. L. 114-125 substituted "liquidation" for "payment".2011-Subsec. (i). Pub. L. 112-41, §§107(c), 206, temporarily added subsec. (i). Former subsec. (i) redesignated (j). See Effective and Termination Dates of 2011 Amendment note below.Subsec. (j). Pub. L. 112-42, §§107(c), 207, temporarily added subsec. (j). Former subsec. (j) redesignated (k). See Effective and Termination Dates of 2011 Amendment note below. Pub. L. 112-41, §§107(c), 206, temporarily redesignated subsec. (i) as (j) and, in introductory provisions, substituted "(g), (h), or (i)" for "(g), or (h)". See Effective and Termination Dates of 2011 Amendment note below.Subsec. (k). Pub. L. 112-43, §§107(c), 207, temporarily added subsec. (k). Former subsec. (k) redesignated (l). See Effective and Termination Dates of 2011 Amendment note below. Pub. L. 112-42, §§107(c), 207, temporarily redesignated former subsec. (j) as (k) and, in introductory provisions, substituted "(h), (i), or (j)" for "(h), or (i)". See Effective and Termination Dates of 2011 Amendment note below.Subsec. (l). Pub. L. 112-43, §§107(c), 207, temporarily redesignated subsec. (k) as (l), and, in introductory provisions, substituted "(i), (j), or (k)" for "(i), or (j)". See Effective and Termination Dates of 2011 Amendment note below.2007-Subsec. (h). Pub. L. 110-138, §§107(c), 207, temporarily added subsec. (h). Former subsec. (h) redesignated (i). See Effective and Termination Dates of 2007 Amendment note below.Subsec. (i). Pub. L. 110-138, §§107(c), 207, temporarily redesignated subsec. (h) as (i) and, in introductory provisions, substituted "(f), (g), or (h)" for "(f) or (g)" and "any such subsection" for "either such subsection". See Effective and Termination Dates of 2007 Amendment note below.2005-Subsec. (g). Pub. L. 109-53, §§107(d), 208, temporarily added subsec. (g). Former subsec. (g) redesignated (h). See Effective and Termination Dates of 2005 Amendment note below.Subsec. (h). Pub. L. 109-53, §§107(d), 208, temporarily redesignated subsec. (g) as (h) and, in introductory provisions, inserted "or (g)" after "(f)" and substituted "either such subsection" for "that subsection". See Effective and Termination Dates of 2005 Amendment note below.2003-Subsec. (b). Pub. L. 108-77, §§107(c), 207, temporarily substituted "Exportations to NAFTA countries" for "Exportations to free trade countries" in heading. See Effective and Termination Dates of 2003 Amendment note below.Subsec. (b)(2)(B)(i)(I). Pub. L. 108-77, §§107(c), 209, temporarily substituted "the eleventh paragraph of section 1311 of this title" for "the last paragraph of section 1311 of this title" and "the proviso preceding the last proviso to section 81c(a) of this title" for "the last proviso to section 81c(a) of this title". See Effective and Termination Dates of 2003 Amendment note below.Subsecs. (f), (g). Pub. L. 108-77, §§107(c), 207, temporarily added subsecs. (f) and (g). See Effective and Termination Dates of 2003 Amendment note below.1996-Subsec. (c)(1). Pub. L. 104-295 inserted ", filing of a reconciliation," after "entry".1993-Subsec. (a). Pub. L. 103-182, §614(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "Any owner, importer, consignee, or agent thereof who imports, or who knowingly causes to be imported, any merchandise into the customs territory of the United States shall make, keep, and render for examination and inspection such records (including statements, declarations, and other documents) which-"(1) pertain to any such importation, or to the information contained in the documents required by this chapter in connection with the entry of merchandise; and"(2) are normally kept in the ordinary course of business."Subsec. (b). Pub. L. 103-182, §205(a)(1), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "Any person who exports, or who knowingly causes to be exported, any merchandise to Canada shall make, keep, and render for examination and inspection such records (including certifications of origin or copies thereof) which pertain to such exportations."Subsec. (c). Pub. L. 103-182, §205(a)(2), amended generally subsec. (c), as amended by Pub. L. 103-182, §614(2) (see below). Prior to amendment, subsec. (c) read as follows: "The records required by subsections (a) and (b) of this section shall be kept for such period of time, not to exceed 5 years from the date of entry or exportation, as appropriate, as the Secretary shall prescribe; except that records for any drawback claim shall be kept until the 3rd anniversary of the date of payment of the claim." See Construction of 1993 Amendment note below. Pub. L. 103-182, §614(2), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: "The records required by subsection (a) and (b) of this section shall be kept for such periods of time, not to exceed 5 years from the date of entry, as the Secretary shall prescribe." See Construction of 1993 Amendment note below.Subsec. (e). Pub. L. 103-182, §205(a)(3), amended subsec. (e) generally. Prior to amendment, subsec. (e) read as follows: "Any person who fails to retain records required by subsection (b) of this section or the regulations issued to implement that subsection shall be liable to a civil penalty not to exceed $10,000."1988-Subsecs. (b) to (e). Pub. L. 100-449 temporarily added subsec. (b), redesignated former subsec. (b) as (c) and inserted "and (b)" after "subsection (a)", redesignated former subsec. (c) as (d), and added subsec. (e). See Effective and Termination Dates of 1988 Amendment note below.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2020 AMENDMENTAmendment by Pub. L. 116-260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116-260 set out as a note under section 81c of this title. Pub. L. 116-113, title II, §206(b), Jan. 29, 2020, 134 Stat. 48, provided that:"(1) IN GENERAL.-The amendments made by subsection (a) [amending this section] shall take effect on the date on which the USMCA enters into force [July 1, 2020]."(2) APPLICABILITY.-"(A) EXPORTS.-Paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 [19 U.S.C. 1508(b)(2), (5)(A)], as amended by subsection (a), shall apply with respect to a good exported from the United States on or after the date on which the USMCA enters into force."(B) IMPORTS.-Paragraphs (4) and (5)(C) of section 508(b) of the Tariff Act of 1930 [19 U.S.C. 1508(b)(4), (5)(C)], as amended by subsection (a), shall apply with respect to a good that is entered for consumption, or withdrawn from warehouse for consumption, on or after the date on which the USMCA enters into force."(3) TRANSITION FROM NAFTA TREATMENT.-"(A) EXPORTS.-In the case of a good exported from the United States before the date on which the USMCA enters into force-"(i) the amendments made by subsection (a) to paragraphs (2) and (5)(A) of section 508(b) of the Tariff Act of 1930 (19 U.S.C. 1508) shall not apply with respect to the good; and"(ii) section 508 of such Act, as in effect on the day before that date, shall continue to apply on and after that date with respect to the good."(B) IMPORTS.-In the case of a good that is entered for consumption, or withdrawn from warehouse for consumption, before the date on which the USMCA enters into force, the amendments made by subsection (a) to paragraphs (4) and (5)(C) of section 508(b) of the Tariff Act of 1930 (19 U.S.C. 1508) shall not apply with respect to the good."[For definition of "USMCA" as used in section 206(b) of Pub. L. 116-113 set out above, see section 4502 of this title.]
EFFECTIVE DATE OF 2016 AMENDMENTAmendment by Pub. L. 114-125 effective Feb. 24, 2016, and, except as otherwise provided, applicable to drawback claims filed on or after the date that is 2 years after such date, see section 906(q) of Pub. L. 114-125 set out as a note under section 1313 of this title.
EFFECTIVE AND TERMINATION DATES OF 2011 AMENDMENTAmendment by Pub. L. 112-43 effective Oct. 21, 2011, applicable with respect to Panama on the date the United States-Panama Trade Promotion Agreement enters into force (Oct. 31, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112-43 set out in a note under section 3805 of this title.Amendment by Pub. L. 112-42 effective Oct. 21, 2011, applicable with respect to Colombia on the date the United States-Colombia Trade Promotion Agreement enters into force (May 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112-42 set out in a note under section 3805 of this title.Amendment by Pub. L. 112-41 effective Oct. 21, 2011, applicable with respect to Korea on the date the United States-Korea Free Trade Agreement enters into force (Mar. 15, 2012), and to cease to be effective on the date the Agreement terminates, see section 107(b), (c) of Pub. L. 112-41 set out in a note under section 3805 of this title.
EFFECTIVE AND TERMINATION DATES OF 2007 AMENDMENTAmendment by Pub. L. 110-138 effective on the date the United States-Peru Trade Promotion Agreement enters into force (Feb. 1, 2009) and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 110-138 set out in a note under section 3805 of this title.
EFFECTIVE AND TERMINATION DATES OF 2005 AMENDMENTAmendment by Pub. L. 109-53 effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar. 1, 2006) and to cease to have effect on date Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA-DR country, to cease to have effect with respect to such country, see section 107 of Pub. L. 109-53 set out as an Effective and Termination Dates note under section 4001 of this title.
EFFECTIVE AND TERMINATION DATES OF 2003 AMENDMENTAmendment by Pub. L. 108-77 effective on the date the United States-Chile Free Trade Agreement enters into force (Jan. 1, 2004), and to cease to be effective on the date the Agreement ceases to be in force, see section 107(a), (c) of Pub. L. 108-77 set out in a note under section 3805 of this title.
EFFECTIVE DATE OF 1996 AMENDMENTAmendment by Pub. L. 104-295 applicable as of Dec. 8, 1993, see section 3(b) of Pub. L. 104-295 set out as a note under section 1321 of this title.
EFFECTIVE DATE OF 1993 AMENDMENTAmendment by section 205(a) of Pub. L. 103-182effective on the date the North American Free Trade Agreement enters into force with respect to the United States (Jan. 1, 1994), see section 213(b) of Pub. L. 103-182 formerly set out as an Effective Date note under former section 3331 of this title.
EFFECTIVE AND TERMINATION DATES OF 1988 AMENDMENTAmendment by Pub. L. 100-449 effective on date United States-Canada Free-Trade Agreement enters into force (Jan. 1, 1989), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of Pub. L. 100-449 set out in a note under section 2112 of this title.
CONSTRUCTION OF 1993 AMENDMENTAmendment by section 205(a) of Pub. L. 103-182to be made after amendment by section 614 of Pub. L. 103-182 is executed, see section 212 of Pub. L. 103-182 formerly set out as a note under section 58c of this title.
TRANSFER OF FUNCTIONSFor transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d),and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107-296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114-125 and section 802(b) of Pub. L. 114-125 set out as a note under section 211 of Title 6.