USMCA Certification of Origin: Requirements, Worksheet, and Corrections

USMCA entered into force on July 1, 2020 and eliminated the prescribed NAFTA Form 434. For goods imported into the United States, a preferential tariff claim must be supported by a certification of origin that satisfies 19 CFR § 182.12, including its minimum data elements, signature authority, and evidentiary requirements.

Format and Country-of-Issuance Rule (19 CFR § 182.12(a)(2)):
A legacy NAFTA certificate alone does not support a USMCA claim. Under 19 CFR § 182.12(a)(2), a certification of origin may be written or electronic and may appear on an invoice or any other document, except an invoice or commercial document issued in a non-USMCA country. The regulation does not contain a Mexico-specific handwriting prohibition. Unless an exception under § 182.14 applies, the U.S. importer must have the valid certification in its possession when making the preference claim.

1. The 9 Minimum Data Elements (USMCA Annex 5-A & 19 CFR § 182.12)

Annex 5-A of USMCA Chapter 5 organizes the required certification information into nine elements. For U.S. import entries, verify each element against 19 CFR § 182.12(a)(4)–(5), including contact information for the signing official or agent, the tariff classification level required by the product-specific rule, and any conditional statements (such as Schedule II of the Uniform Regulations where applicable).

2. Blank Certification Worksheet for U.S. Imports

The worksheet below leaves the certifier role and origin criterion blank. Completing a layout does not establish USMCA eligibility; verify the applicable rule of origin and conditional fields under 19 CFR § 182.12 before signing. This worksheet is an editorial reference, not a government-issued form.

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                   USMCA / T-MEC / CUSMA CERTIFICATION OF ORIGIN
              (Pursuant to USMCA Annex 5-A & 19 CFR § 182.12)
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1. CERTIFIER ROLE (Check One):
   [ ] IMPORTER          [ ] EXPORTER          [ ] PRODUCER

2. CERTIFIER DETAILS:
   Name & Title:       _________________________________________________________
   Company Name:       _________________________________________________________
   Physical Address:   _________________________________________________________
   Country:            [MX / US / CA]
   Telephone:          _______________________   Email: ________________________

3. EXPORTER DETAILS (If different from Certifier; Address must be place of export):
   Company Name:       _________________________________________________________
   Place of Export:    _________________________________________________________
   Country:            [MX / US / CA]
   Telephone:          _______________________   Email: ________________________

4. PRODUCER DETAILS (Place of production in MX / US / CA):
   Company Name:       _________________________________________________________
   Factory Address:    _________________________________________________________
   Country:            [MX / US / CA]   (Mexican RFC / IMMEX #: ________________)
   Telephone:          _______________________   Email: ________________________

5. IMPORTER DETAILS (If known; for multiple importers, state Various or attach list):
   Company Name:       _________________________________________________________
   U.S. Address:       _________________________________________________________
   Country:            United States    (U.S. EIN / Importer #: ________________)
   Telephone:          _______________________   Email: ________________________

8. BLANKET PERIOD (End date no later than 12 months from certification date):
   From (MM/DD/YYYY):  ____/____/202_     To (MM/DD/YYYY):  ____/____/202_
   Single Shipment Commercial Invoice # (if applicable):    ____________________

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6. DESCRIPTION OF GOOD(S), SKU / PART #, & HS CODE (6+ DIGITS IF REQUIRED)  | 7. ORIGIN CRITERION
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Part #: ______________ | Description: _____________________ |
HS Code (6+ digits):  ____.__                          |   Criterion: [   ]
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Part #: ______________ | Description: _____________________ |
HS Code (6+ digits):  ____.__                          |   Criterion: [   ]
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ADDITIONAL U.S. REQUIREMENTS / CONDITIONAL FIELDS (19 CFR § 182.12(a)(4)):
Responsible official or authorized agent signing (complete all contact details):
Legal Name: ______________________ Address/Country: __________________________
Telephone: _______________________ Email (if any): ___________________________
Exporter: omit only if producer certifies and does not know exporter identity.
Producer: if same as certifier/exporter, identify that relationship; if multiple,
state Various or attach a list. If confidential, permitted wording is:
Available upon request by the importing authorities.
For a good listed in Schedule II of Appendix A to 19 CFR Part 182, include:
Schedule II of the USMCA Rules of Origin Uniform Regulations
Applicable GN 11 rule for each good: __________________________________________

9. AUTHORIZED SIGNATURE, DATE & MANDATORY ANNEX 5-A ATTESTATION:

I certify that the goods described in this document qualify as originating and
the information contained in this document is true and accurate. I assume
responsibility for proving such representations and agree to maintain and
present upon request or to make available during a verification visit,
documentation necessary to support this certification.

Authorized Signature:  _______________________________   Date: ____/____/202_
Printed Name & Title:  _________________________________________________________
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3. Quick Reference: Selecting the Origin Criterion (Element 7)

Ensure the criterion entered in Element 7 reflects the actual USMCA Rules of Origin analysis in your BOM workpaper. For a detailed decision sequence and worked Mexican manufacturing examples comparing Criteria A, B, C, and D, see USMCA Origin Criteria (A, B, C, D): Determining Eligibility & Completing Annex 5-A Element 7.

4. Certification Exceptions, Voluntary Corrections, and Recordkeeping

4.1 The $2,500 Certification Exception (19 CFR § 182.14)

Under 19 CFR § 182.14(a), a certification of origin is not required for a non-commercial importation or a commercial importation whose originating goods have a value not exceeding $2,500. This is an exception to the certification document requirement, not an exemption from USMCA rules of origin. Under § 182.14(b), if CBP determines that an importation or series of importations was arranged to evade certification requirements, CBP may require the importer to submit a certification within 30 calendar days of written notice.

4.2 Correcting an Incorrect U.S. Import Claim (19 CFR §§ 182.11(c), 182.122 & 182.124)

An importer that has reason to believe a USMCA preference claim is based on incorrect information must promptly make a corrected claim and pay any duties and Merchandise Processing Fees (MPF) owed under 19 CFR § 182.11(c). The USMCA-specific penalty exception in 19 CFR § 182.122 (implementing 19 U.S.C. § 1592(c)(5)) depends on satisfying the framework in 19 CFR § 182.124; it is separate from general prior disclosure under 19 U.S.C. § 1592(c)(4) and 19 CFR § 162.74.

Under 19 CFR § 182.124(a), a voluntary correction must satisfy three cumulative requirements:

1. Timing (§ 182.124(a)(1) — meet at least one of three disjunctive conditions): The correction or notification must be made (i) before the commencement of a formal investigation as defined in 19 CFR § 162.74(g), or (ii) before any of the verification events specified in 19 CFR § 162.74(i), or (iii) within 30 days after the person initially becomes aware that the claim or certification is not valid.
2. Written Statement (§ 182.124(a)(2) & (c)): The person must submit a written statement addressing the applicable role-dependent elements in § 182.124(c)(1)–(5).
3. Tender of Duties and MPF (§ 182.124(a)(3) & (d) — for importers): The importer must tender any actual loss of duties and applicable MPF. Under § 182.124(d), payment must be made at the time of the correction, within 30 days thereafter, or within an extension granted by CBP to obtain the information needed to calculate the duties owed.

The written statement under 19 CFR § 182.124(c) is role-dependent:

Statutory Exclusions (§ 182.124(b)): Paragraph (b)(1) excludes claims or certifications that are fraudulent from penalty relief under §§ 182.122–182.123. Paragraph (b)(2) excludes subsequent incorrect claims made by an importer after becoming aware that a claim involving the same merchandise and circumstances is invalid. Evaluate these boundaries with licensed U.S. customs counsel before filing.

4.3 Territorial Scope and 5-Year Recordkeeping (19 CFR §§ 182.15 & 182.21 vs. USMCA Art. 5.8)

• U.S. Importers (19 CFR § 182.15): Must maintain records relating to the importation for at least five years from the date of importation, including the certification of origin, all supporting records in the importer’s possession, and documentation demonstrating compliance with transit and transshipment rules (§ 182.15(a)). Where an importer self-certifies origin, it must maintain the supporting records demonstrating that the good qualifies as originating (§ 182.15(a); certification basis under § 182.12(f)).
• U.S. Exporters and Producers (19 CFR §§ 182.21 & 182.123): These provisions govern certifications completed by a U.S. exporter or producer for goods exported from the United States to Canada or Mexico, including the five-year retention period from the date of certification (§ 182.21(c)(1)), the duty to notify recipients of changes affecting accuracy (§ 182.21(b)), and the U.S. penalty safe harbor (§ 182.123). They are U.S. regulations and do not prescribe domestic Mexican administrative procedures.
• Mexican Exporters and Producers (USMCA Articles 5.2.6 & 5.8.2): Under the treaty text, an exporter or producer in Mexico that completes a certification of origin must maintain all records necessary to demonstrate that the good is originating for a minimum of five years from the date the certification was issued (or any longer period specified by Mexican domestic law) and must promptly notify every recipient in writing if it has reason to believe the certification contains incorrect information. Anexo 24 inventory records may assist in tracing materials, but they do not replace the purchasing, production, and cost records required to substantiate the applicable Chapter 4 rule of origin.