G.4.5- Korea Rules of Origin Step 5: Keeping Your RecordsKORUS Document Retention Reqirement
U..S.-Korea Free Trade Agreement
Rules of Origin
Step 5: Keeping your Records
Retain information and documents proving origin for a minimum of five years from the date of importation. Such records include:
a) Purchase, cost, value of, and payment for the exported product;
b) The purchase, cost, value of, and payment for all materials, including recovered goods, used in the production of the final product; and
c) The production of the final product in the form in which it was exported.
Note: The information presented on this website is meant to serve as a general guide. Only the agreement text and the customs regulations issued to implement the agreement are definitive. For complex issues or where interpretation is required, U.S. exporters should seek legal assistance or an advance ruling from the Korean Customs Service
Prepared by the International Trade Administration. With its network of 108 offices across the United States and in more than 75 countries, the International Trade Administration of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.