KORUS Certificate of Origin: Required Data Elements

KORUS — the United States–Korea Free Trade Agreement — lets most industrial and consumer goods move between the two countries at a zero or reduced duty rate. According to the Office of the U.S. Trade Representative (USTR), the agreement eliminated tariffs on the large majority of bilateral trade in industrial and consumer products. But that duty-free rate is never automatic.

To claim it, you need a certification of origin that carries a specific set of data. Here is the part that catches most exporters off guard: there is no official KORUS certificate of origin form. According to 19 CFR § 10.1004, the certification "need not be in a prescribed format." What U.S. Customs and Border Protection (CBP) checks is the data — seven categories of information plus a signed statement. Leave one out and CBP can deny the preference, handing you back the normal duty you were trying to avoid. This guide lists every required element, who may issue the certification, how long to keep records, and how KORUS differs from a USMCA certificate of origin.

What is a KORUS certificate of origin?

A KORUS certificate of origin is a written or electronic statement that a good qualifies as originating under the U.S.–Korea FTA. According to 19 CFR § 10.1003, an importer may claim preferential treatment based on a certification prepared by the importer, the exporter, or the producer — or on the importer's own knowledge that the good originates. It is not a government-issued document.

The claim itself is made on the entry paperwork. Under § 10.1003(b), the importer adds the letters "KR" as a prefix to the HTSUS (Harmonized Tariff Schedule of the United States) subheading for each qualifying good. The certification is the supporting evidence CBP can request later — not something filed at the border by default.

What data elements must a KORUS certification include?

According to 19 CFR § 10.1004(a)(3), a KORUS certification must include seven categories of information, plus a signed certifying statement. Together they tie the good to its commercial invoice and to the exact rule of origin it meets. These are the data elements:

• The parties. Legal name, address, telephone, and email (if any) of the importer of record (if known), the exporter (if different from the producer), and the producer (if known).

• The signer. Name and contact details of the responsible official or authorized agent who signs the certification, if different from the parties above.

• Goods description. A description detailed enough to relate the good to the invoice and to the HS (Harmonized System) nomenclature.

• HS classification. The HTSUS tariff classification to six or more digits, as needed for the tariff-shift rule in General Note 33(o), HTSUS.

• Rule of origin. The applicable rule under General Note 33, HTSUS, under which the good qualifies as originating.

• Date of certification.

• Blanket period (optional). For multiple shipments of identical goods, a single period not exceeding 12 months from the date of certification.

The certification must also carry a fixed statement, set out in § 10.1004(a)(4). In it, the signer certifies the information is true and accurate, accepts liability for any false statements or material omissions, agrees to maintain and produce supporting records on request, and confirms the goods comply with all KORUS requirements.

What makes a good "originating" under KORUS?

The rule of origin you cite (data element five) reflects how the good qualifies. According to KORUS Chapter 6 and General Note 33 of the HTSUS, a good is originating if it is one of three things: wholly obtained or produced in the United States or Korea; produced entirely from materials that are themselves originating; or made with some non-originating materials that meet the product-specific rule for its tariff line.

That product-specific rule is usually a tariff shift — the non-originating inputs must change tariff classification through processing — and sometimes a regional value content threshold. A limited de minimis allowance covers small amounts of non-originating material that do not make the required shift. The takeaway for your certification: you must identify the specific General Note 33 rule your good meets, not just assert that it "qualifies."

Who can issue the certification, and is a form required?

No form is required, and any of three parties can issue the certification: the importer, the exporter, or the producer (19 CFR § 10.1003(a)(1)). It can sit on your own letterhead or move electronically. The importer can even skip a certification entirely and claim on "the importer's knowledge" that the good is originating, under § 10.1003(a)(2).

Responsibility, though, sits with the importer. If the certification is the basis for the claim, § 10.1004(a)(2) requires it to be in the importer's possession at the time the claim is made. And under § 10.1003(c), if the importer later has reason to believe the claim was based on inaccurate information, the importer must correct it within 30 calendar days of discovering the error and pay any duties owed.

How long must you keep KORUS records?

At least five years. According to 19 CFR § 10.1009(c), a U.S. person who completes and issues a certification for a good exported to Korea must keep all records and supporting documents relating to the good's origin for at least five years from the date the certification was issued. Importers claiming the preference on the U.S. side face a parallel five-year retention rule.

Missing or incomplete data is not a harmless slip. Under § 10.1008, if the importer fails to comply with the subpart — including failing to submit a complete certification when CBP requests it — the Center director may deny preferential tariff treatment to the good. That denial means paying the normal most-favored-nation (MFN) duty the FTA was meant to remove.

How is a KORUS certificate different from a USMCA certificate of origin?

Both rely on data elements rather than a government form, both let the importer, exporter, or producer certify, and both allow a 12-month blanket period and require five-year recordkeeping. The key difference is structure. The USMCA certificate of origin prescribes nine specific data elements and requires you to state the certifier's role. KORUS instead lists its required elements in 19 CFR § 10.1004 and adds the fixed certifying statement described above.

One more KORUS-specific feature stands out: the "importer's knowledge" basis in § 10.1003(a)(2). It lets an importer claim KORUS treatment without holding a certification at all — provided the importer can back the claim with reliable information. The trade-off is that the importer then carries the full evidentiary burden if CBP asks.

KORUS certification checklist

Before you claim duty-free treatment, confirm your certification carries all of this:

• Names, addresses, phone, and email for importer, exporter, and producer, as applicable.

• The signer's name and contact details.

• A goods description that matches the commercial invoice.

• The HTSUS classification to six or more digits.

• The applicable General Note 33 rule of origin.

• The date of certification.

• The blanket period, if you ship identical goods repeatedly, up to 12 months.

• The signed certifying statement from § 10.1004(a)(4).

• A plan to keep supporting records for five years.

KORUS removes the duty. A complete certification is what actually unlocks it — and because there is no form to lean on, the risk is always a missing data element, not a missing document.