If an importer signed a certification of origin under CUSMA, it has the obligation to support their certification as per Article 5.8 of the CUSMA.
It includes documents related to the importation like the certification of origin if it serves as the basis for the preferential tariff claim.
If the importer is not relying on a certification of origin, the importer would have to maintain all the necessary records in order to prove the goods is originating as per the CUSMA just like an exporter and producer.
Here is a non-exhaustive list of the records that may be required in order to prove the originating status of the imported goods:
• Flow charts, technical specifications and other documents explaining the manufacturing process;
• An explanation of how the good meets the specific rule of origin;
• A bill of materials showing the classification number, origin, and cost of each material;
• Certifications, affidavits or written statements from the producer or supplier of each originating material attesting to the country of manufacture and its originating status;
• Purchase orders and proof of payment to substantiate values;
• Documentation pertaining to assists, inventory management methods, indirect materials, etc.;
• Raw materials invoices;
• Production records;
• Export documents; and
• Financials statements, trial balance, accounts details.
Article 5.8: Record Keeping Requirements
1. Each Party shall provide that an importer claiming preferential tariff treatment for a good imported into its territory shall maintain, for a period of no less than five years from the date of importation of the good:
(a) the documentation related to the importation, including the certification of origin that served as the basis for the claim;
(b) all records necessary to demonstrate that the good is originating, if the claim was based on a certification of origin completed by the importer; and
(c) the information, including documents, necessary to demonstrate compliance with Article 5.4.1(e) (Obligations Regarding Importations), if applicable.