Source: http://www.law.cornell.edu/uscode/text/19/1508?qt-us_code_tabs=3
Timestamp: 2014-07-30 09:36:29
Document Index: 263823231

Matched Legal Cases: ['§ 1508', '§ 1508', '§ 1508', '§ 508', '§ 104', '§ 205', '§ 205', '§ 614', '§ 3', '§ 207', '§ 208', '§ 207', '§ 206', '§ 207', '§ 207', '§ 508', '§ 19', '§ 301', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 107', '§ 614', '§ 205', '§ 205', '§ 614', '§ 614', '§ 205', 'art 10', 'art 132', 'art 163']

19 U.S. Code § 1508 - Recordkeeping | LII / Legal Information Institute
U.S. Code › Title 19 › Chapter 4 › Subtitle III › Part III › § 1508 19 U.S. Code § 1508 - Recordkeeping
Requirements Any—
owner, importer, consignee, importer of record, entry filer, or other party who—
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
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;
agent of any party described in paragraph (1); or
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—
pertain to any such activity, or to the information contained in the records required by this chapter in connection with any such activity; and
are normally kept in the ordinary course of business.
Exportations to NAFTA countries (1)
The term “associated records” means, in regard to an exported good under paragraph (2), records associated with—
the purchase of, cost of, value of, and payment for, all material, including indirect materials, used in the production of the good; and
the production of the good.
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.
The term “NAFTA Certificate of Origin” means the certification, established under article 501 of the North American Free Trade Agreement, that a good qualifies as an originating good under such Agreement.
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.
Claims for certain waivers, reductions, or refunds of duties or for credit against bonds (i)
Any person that claims with respect to an article—
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 credit against a bond under section 1312
a refund, waiver, or reduction of duty under section 1313
(n)(2) or (o)(1) of this title;
must disclose to the Customs Service the information described in clause (ii).
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—
prepares a NAFTA Certificate of Origin for the article; or
learns of the existence of such a Certificate for the article;
that person, within 30 days after the occurrence described in subclause (I) or (II), must disclose the occurrence to the Customs Service.
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.
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.
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—
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;
the period of time for the retention of the records required under subsection (b)(2) of this section shall be at least 5 years from the date of signature of the NAFTA Certificate of Origin; and
records for any drawback claim shall be kept until the 3rd anniversary of the date of payment of the claim.
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—
the terms and conditions of the importation are controlled by the person placing the order; or
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.
Subsection (b) penalties (1)
Relating to NAFTA exports Any person who fails to retain records required by paragraph (2) of subsection (b) of this section or the regulations issued to implement that paragraph shall be liable for—
a civil penalty not to exceed $10,000; or
the general recordkeeping penalty that applies under the customs laws;
whichever penalty is higher.
Relating to Canadian agreement exports Any person who fails to retain the records required by paragraph (3) of subsection (b) of this section or the regulations issued to implement that paragraph shall be liable for a civil penalty not to exceed $10,000.
Certificates of Origin for goods exported under the United States-Chile Free Trade Agreement (1)
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—
the purchase, cost, and value of, and payment for, the good;
if applicable, the purchase, cost, and value of, and payment for, all materials, including recovered goods, used in the production of the good; and
if applicable, the production of the good in the form in which it was exported.
Chile FTA Certificate of Origin 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.
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).
Retention period 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.
Certifications of origin for goods exported under the Dominican Republic-Central America-United States Free Trade Agreement (1)
the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and
the production of the good in the form in which it was exported.
CAFTA–DR certification of origin 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.
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).
Retention period 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.
Certifications of origin for goods exported under the United States-Peru Trade Promotion Agreement (1)
PTPA certification of origin 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.
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).
Retention period 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.
Certifications of origin for goods exported under the United States–Korea Free Trade Agreement (1)
KFTA certification of origin 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.
Exports to Korea 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).
Retention period 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.
Certifications of origin for goods exported under the United States–Colombia Trade Promotion Agreement (1)
CTPA certification of origin 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.
Exports to Colombia 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).
Retention period 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.
Certifications of origin for goods exported under the United States–Panama Trade Promotion Agreement (1)
Panama TPA certification of origin 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.
Exports to Panama 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).
Retention period 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.
Penalties Any person who fails to retain records and supporting documents required by subsection (f), (g), (h), (i), (j), or (k) of this section or the regulations issued to implement any such subsection shall be liable for the greater of—
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.)
A 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) ofPub. L. 87–456, with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963.
2011—Subsec. (i). Pub. L. 112–41, §§ 107(c), 206(2), 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(2), 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(1), (3), 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(2), 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(1), (3), 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(1), (3), 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(2), 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(1), (3), 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(2), 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(1), (3), 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(1), 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(2), temporarily added subsecs. (f) and (g). See Effective and Termination Dates of 2003 Amendment note below.
1996—Subsec. (c)(1). Pub. L. 104–295inserted “, 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. 100–449temporarily 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.
Amendment by Pub. L. 112–43effective 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) ofPub. L. 112–43, set out in a note under section 3805 of this title.
Amendment by Pub. L. 112–42effective 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) ofPub. L. 112–42, set out in a note under section 3805 of this title.
Amendment by section 205(a) ofPub. 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) ofPub. L. 103–182, set out as an Effective Date note under section 3331 of this title.
Amendment by Pub. L. 100–449effective 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) ofPub. L. 100–449, set out in a note under section 2112 of this title.
Amendment by section 205(a) ofPub. L. 103–182to be made after amendment by section 614 ofPub. L. 103–182is executed, see section 212 ofPub. L. 103–182, set out as a note under section 58c of this title.
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.19 CFR - Customs Duties19 CFR Part 10 - ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.19 CFR Part 132 - QUOTAS19 CFR Part 163 - RECORDKEEPING
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