19 CFR § 182.15 - Maintenance of records.

---
identifier: "/us/cfr/t19/s182.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 182.15 - Maintenance of records."
title_number: 19
title_name: "Customs Duties"
section_number: "182.15"
section_name: "Maintenance of records."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "182"
part_name: "UNITED STATES-MEXICO-CANADA AGREEMENT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i) and General Note 11, Harmonized Tariff Schedule of the United States (HTSUS)), 1624, 4513, 4535."
regulatory_source: "CBP Dec. 20-11, 85 FR 39693, July 1, 2020, unless otherwise noted."
cfr_part: "182"
---


# 182.15 Maintenance of records.

(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.

[CBP Dec. 21-10, 86 FR 35585, July 6, 2021]