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Article 4.26
Record-Keeping Requirements
1. A producer or exporter applying for the issuance of a Certificate of Origin shall keep all records and copies of documents submitted to the authorised body for a period of no less than three (3) years from the date of issuance of the Certificate of Origin.
2. An importer who has been granted preferential tariff treatment must keep a copy of the Certificate of Origin, for a period of no less than three (3) years from the date on which the preferential tariff treatment was granted.
3. The records to be maintained may include electronic records and shall be maintained in accordance with the laws, regulations and practices of each Party.
4. An application for a Certificate of Origin and all documents related to such application shall be retained by the authorised body for a period of three (3) years from the date of issuance of the Certificate of Origin.
5. A producer or exporter making out a Declaration of Origin shall keep all records and copies of documents proving the origin of the goods concerned for a period of three (3) years from the date of issuance of the Declaration of Origin.
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