Page:United States Statutes at Large Volume 107 Part 3.djvu/156

 107 STAT. 2094 PUBLIC LAW 103-182—DEC. 8, 1993 for the article. If after such 30-day period the person making the claim either— "(I) prepares a NAFTA Certificate of Origin for the article; or "(11) learns of the existence of such a Certificateforthe article; that person, within 30 days after the occurrence descrioed in subclause (I) or (II), must disclose the occurrence to the Customs Service. "(iii) ACTION ON CLAIM.— If the Customs Service determines that a NAFTA Certificate of Origin has been prepared with respect to an article for which a claim described in clause (i) is made, the Customs Service may make such ac^'ustments regarding the previous customs treatment of the article as may be warranted. "(3) EXPORTS UNDER THE CANADIAN AGREEMENT. — Any person who exports, or who knowingly causes to be exported, any merchandise to Canada during such time as the United States-Canada Free-Trade Agreement is in force with respect to, and the United States applies that Agreement to, Canada shall make, keep, and render for examination and inspection such records (including certifications of origin or copies tnereof) which pertain to the exportations.". (2) Subsection (c) is amended to read as follows: "(c) PERIOD OF TIME.—The records required by subsections (a) and (b) shall be kept for such periods of time as the Secretary shall prescribe; except that— "(1) no period of time for the retention of the records required under subsection (a) or (b)(3) may exceed 5 years from the date of entry or exportation, as appropriate; "(2) the period of time for the retention of the records required under subsection (b)(2) shall be at least 5 years from the date of signature of the NAFTA Certificate of (Origin; and "(3) records for any drawback claim shall be kept until the 3rd anniversary of the date of payment of the claim.". (3) Subsection (e) is amended to read as follows: "(e) SUBSECTION (b) PENALTIES. — "(1) RELATING TO NAFTA EXPORTS. — Any person who fails to retain records required by paragraph (2) of subsection (b) or the regulations issued to implement that paragraph shall be liable for— "(A) a civil penalty not to exceed $10,000; or "(B) the general recordkeeping penalty that applies under the customs laws; whichever penalty is higher. "(2) RELATING TO CANADIAN AGREEMENT EXPORTS. — Anv person who fails to retain the records required by paragraph (3) of subsection (b) or the regulations issued to implement that paragraph shall be liable ror a civil penalty not to exceed $10,000.". (b) CONFORMING AMENDMENT. —Section 509(a)(2)(A)(ii) of the Tariff Act of 1930 (19 U.S.C. 1509(a)(2)(A)(ii)) is amended to read as follows: "(ii) exported merchandise, or knowingly caused merchandise to be exported, to a NAFTA country (as defined in section 2(4) of the North American Free

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