United States

The NAFTA regulations are contained in the Code of Federal Regulations (“C.F.R.”), Title 19, Part 181.

An exporter or producer in the United States who completes and signs a certificate of origin is required to keep the certificate of origin and all relating documentation for five years after the date the certificate of origin was signed.

Records should include:

Certificate of Origin
Records relating to the purchase of, cost of, value of, and payment for, the good that is exported from the United States
Records relating to the purchase of, cost of, value of, and payment for, all materials, including indirect materials, used in the production of the good that is exported from the United States
Records relating to the product of the good in the form in which the good is exported from the United States.

The records must be maintained according to the Generally Accepted Account Principles (“GAAP”) applied in the United States and may be maintained in hard-copy form, on microfilm or microfiche or in automated record storage devices if associated computer programs are available to facilitate retrieval of the data in a usable form.

An importer in the United States must keep all documentation relating to the importation of merchandise, including the NAFTA certificate of origin for five years from the date of entry into the US.

Canada and Mexico

An exporter or producer in Canada must keep the certificate of origin and all relevant documents for six years from the date of signature of the certificate of origin. An exporter or producer in Mexico must keep the certificate of origin and all relevant documents for 10 years.

An importer in Canada must keep the certificate of origin and all relevant documents for six years from the date of the transaction, and in Mexico, the importer must keep those documents for 10 years.