§ 182.104. Importer's responsibility to maintain records relating to LVC, steel purchasing, and aluminum purchasing requirements.
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/us/cfr/t19/s§ 182.104·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General. In addition to any other records that the importer is required to prepare, maintain, or make available to CBP under this part or under part 163 of this chapter, an importer claiming USMCA preferential tariff treatment for a covered vehicle has additional recordkeeping responsibilities. The extent of the importer's recordkeeping responsibilities depends on whether the importer completed the certification of origin.
(1)Claims based on certification of origin completed by the exporter or producer. If the claim for USMCA preferential tariff treatment is based on a certification of origin completed by the exporter or producer, the importer must maintain, for a minimum of five years from the date of importation of the covered vehicle, any records and supporting documents in the importer's possession relating to the LVC, steel purchasing, and aluminum purchasing certifications that formed the basis for the covered vehicle's eligibility for USMCA preferential tariff treatment; or
(2)Claims based on certification of origin completed by the importer. If the claim for USMCA preferential tariff treatment is based on a certification of origin completed by the importer, the importer must maintain, for a minimum of five years from the date of importation of the covered vehicle, the LVC certification, the steel purchasing certification, the aluminum purchasing certification, and all records and supporting documents to demonstrate whether the covered vehicle meets the LVC, steel purchasing, and aluminum purchasing requirements. The importer must also maintain any records related to the high-wage components of the LVC requirement as required by DOL pursuant to 29 CFR part 810, and produce such records to DOL upon request.
(b)Method of maintenance. The records referred to in paragraph
(a)of this section must be maintained by importers as provided in § 163.5 of this chapter.
(c)Relation to other recordkeeping requirements. Nothing in this section precludes compliance with any other applicable recordkeeping or reporting requirements, including, but not limited to, any recordkeeping requirements set forth in this chapter, and the DOL regulations at 29 CFR part 810. \[CBP Dec. 24-18, 90 FR 6501, Jan. 17, 2025\]
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§ 182.104
Importer's responsibility to maintain records relating to LVC, steel purchasing, and aluminum purchasing requirements.
Fed. Reg.×1
Cite29 CFR 810
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