Code of Federal Regulations · Section
§ 182.15 — Maintenance Of Records
19 C.F.R. § 182.15
(a) General. An importer claiming USMCA preferential tariff treatment for a good must maintain for a minimum of five years from the date of importation of the good, all records and documents that the importer has demonstrating that the good qualifies for preferential tariff treatment under the USMCA, including the certification of origin and records related to transit and transshipment. These records are in addition to any other records that the importer is required to prepare, maintain, or make available to CBP under part 163 of this chapter.
(b) Method of maintenance. The records and documents referred to in paragraph (a) of this section must be maintained by importers as provided in § 163.5 of this chapter.
Authorizing Statute
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Refunds and errors19 U.S.C. § 1520
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Actions regarding verification of claims under the USMCA19 U.S.C. § 4533
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Rules of origin19 U.S.C. § 4531
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Special rules for automotive goods19 U.S.C. § 4532
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Drawback19 U.S.C. § 4534
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Definitions19 U.S.C. § 4502