Record keeping requirements ensure exporters, producers and importers must retain origin documentation for preferential tariff claims. Each Party requires exporters, producers and issuing bodies to retain for at least five years from issuance of a Certificate of Origin, or longer under domestic law, all records proving a good was originating; importers must retain for at least five years from importation, or longer under domestic law, records proving goods for which preferential tariff treatment was claimed were originating. Records may be kept in any medium permitting prompt retrieval, including digital, electronic, optical, magnetic or written form, subject to the Party's laws and regulations.
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Record keeping requirements ensure exporters, producers and importers must retain origin documentation for preferential tariff claims.
Each Party requires exporters, producers and issuing bodies to retain for at least five years from issuance of a Certificate of Origin, or longer under domestic law, all records proving a good was originating; importers must retain for at least five years from importation, or longer under domestic law, records proving goods for which preferential tariff treatment was claimed were originating. Records may be kept in any medium permitting prompt retrieval, including digital, electronic, optical, magnetic or written form, subject to the Party's laws and regulations.
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