Page:United States Statutes at Large Volume 107 Part 3.djvu/155

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PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2093 Any service for which an exemption from such fee is provided by reason of tiiis paragraph may not be funded with money contained in the Customs User Fee Account.". SEC. 206. ENFORCEMENT. (a) RECORDKEEPING REQUIREMENTS.— Section 508 of the Tariff Act of 1930 (19 U.S.C. 1508) is amended as follows: (1) Subsection (b) is amended to read as follows: " (b) EXPORTATIONS TC) FREE TRADE COUNTRIES.— "(1) DEFiNrnoNS,.—As used in this subsection— "(A) The term 'associated records' means, in regard to an exported good under paragraph (2), records associated with— "(i) the purchase of, cost of, value of, and payment for, the good; "(ii) the purchase of, cost of, value of, and payment for, all material, including indirect materials, used in the production of the good; and "(iii) the production of the good. For purposes of this subparagraph, the terms 'indirect material, 'material', 'preferential tariff treatment', 'used', and 'value' have the respective meanings given them in articles 415 and 514 of the North American Free Trade Agreement. "(B) The term *NAFTA Certificate of Origin' means the certification, established under article 501 of the North American Free Trade Agreement, that a good qualifies as an originating good under such Agreement. "(2) EXPORTS TO NAFTA COUNTRIES.— "(A) IN GENERAL.—Ai^ person who completes and signs a NAFTA Certificate of Origin for a good for which pref- erential treatment under the North /^erican Free Trade Agreement is claimed shall make, keep, and render for examination and inspection all records relating to the origin of the good (including the Certificate or copies thereof) and the associated records. "(B) CLAIMS FOR CERTAIN WAIVERS, REDUCTIONS, OR REFUNDS OF DUTIES OR FOR CREDIT AGAINST BONDS. — "(i) IN GENERAL.—Any person that claims with respect to an article— "(1) a waiver or reduction of duty under the last paragraph of section 311, section 312(b)(1) or (4), section 562(2), or the last proviso to section 3(a) of the Foreign Trade Zones Act; "(11) a credit against a bond under section 312(d); or "(III) a refund, waiver, or reduction of duty under section 313(n)(2) or (o)(D; must disclose to the Customs Service the information described in clause (ii). "(ii) INFORMATION REQUIRED. — Within 30 days after making a claim described in clause (i) with respect to. an article, the person making the claim must disclose to the Customs Service whether that person has prepared, or has knowledge that another person has prepared, a NAFTA Certificate of Origin