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How long do I have to keep records on a NAFTA shipment?
Records are to be kept for a minimum of five years after the date the Certificate was signed or for periods longer than five years if specified. Article 505 of the NAFTA Agreement specifies that along with the Certificate of Origin, other records required to be kept for five years are: (a) The purchase of, cost of, value of, and payment for the good that is exported from its territory, (b) 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 its territory (c) The production of the good in the form in which the good is exported from its territory.
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