RECORDKEEPING REQUIREMENTS.

SEC. 208. RECORDKEEPING REQUIREMENTS. Section 508 of the Tariff Act of 1930 (19 U.S.C. 1508) is amended—(1) by redesignating subsection (g) as subsection (h);(2) by inserting after subsection (f) the following new subsection:“(g) Certifications of Origin for Goods Exported Under the Dominican Republic-Central America-United States Free Trade Agreement.—“(1) Definitions.—In this subsection:“(A) Records and supporting documents.—The term ‘records and supporting documents’ means, with respect to an exported good under paragraph (2), records and documents related to the origin of the good, including—“(i) the purchase, cost, and value of, and payment for, the good;“(ii) the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the good; and“(iii) the production of the good in the form in which it was exported.“(B) CAFTA–DR certification of origin.—The term ‘CAFTA–DR certification of origin’ means the certification established under article 4.16 of the Dominican Republic-Central America-United States Free Trade Agreement that a good qualifies as an originating good under such Agreement.“(2) Exports to cafta–dr countries.—Any person who completes and issues a CAFTA–DR certification of origin for a good exported from the United States shall make, keep, and, pursuant to rules and regulations promulgated by the 119 STAT. 486 Secretary of the Treasury, render for examination and inspection all records and supporting documents related to the origin of the good (including the certification or copies thereof).“(3) Retention period.—Records and supporting documents shall be kept by the person who issued a CAFTA–DR certification of origin for at least 5 years after the date on which the certification was issued.”; and(3) in subsection (h), as so redesignated—(A) by inserting “or (g)” after “(f)”; and(B) by striking “that subsection” and inserting “either such subsection”.