Record Keeping Requirements. 1. The records that may be used to prove that a good covered by a Certificate of Origin is originating and has fulfilled other requirements under this Chapter and Chapter Three (Rules of Origin) include, but are not limited to: (a) documents related to the purchase of, cost of, value of, and payment for, the exported good; (b) documents related to the purchase of, cost of, value of, and payment for, all materials, including indirect materials, used in the production of the exported good; (c) documents related to the production of the good in the form in which it was exported; and (d) such other documents as the Parties may agree. 2. An exporter or producer in the territory of the exporting Party that completes and signs a Certificate of Origin shall keep, at least for five years from the date of issuance of the Certificate of Origin, the records referred to in paragraph 1. 3. An importer claiming preferential tariff treatment for a good imported into the territory of a Party shall keep, at least for five years from the date of importation of the good, the records related to the importation, including a copy of the Certificate of Origin. 4. An importer, exporter, or producer may choose to keep the records referred to in paragraph 1 in any medium that allows for prompt retrieval, including, but not limited to, digital, electronic, optical, magnetic, or written form.
Appears in 26 contracts
Samples: Trade Agreement, Trade Agreement, Trade Agreement
