U.S.-Korea Free Trade Agreement

Rules of Origin

Step 5: Keeping your Records

Retain information and documents proving origin for a minimum of five years from the date of importation. Such records include:

a) Purchase, cost, value of, and payment for the exported product;

b) The purchase, cost, value of, and payment for all materials, including recovered goods, used in the production of the final product; and

c) The production of the final product in the form in which it was exported.

Note: The information presented on this website is meant to serve as a general guide. Only the agreement text and the customs regulations issued to implement the agreement are definitive. For complex issues or where interpretation is required, U.S. exporters should seek legal assistance or an advance ruling from the Korean Customs Service.