CBP - Proposed changes to CBP Form 3229 certificate-of-origin procedures 

January 13:  The U.S. Customs and Border Protection (CBP) issued for publication in the Federal Register a notice of proposed rulemaking that, if finalized, would:
  • Eliminate the requirement that a customs official at the port of export verify and sign CBP Form 3229, Certificate of Origin for U.S. Insular Possessions
  • Require that the importer present this form only upon CBP’s request, rather than with each entry as is currently required

Read the notice of proposed rulemaking [PDF 255 KB]


The intention of these changes is to streamline the certification process, to modernize the entry process by making it more efficient, and to reduce the overall administrative burden on the importing trade as well as on CBP.


Importers would still be required to maintain and have possession of CBP Form 3229 or be subject to a recordkeeping penalty.


Comments concerning the proposed changes are due 60 days after January 14, 2014—which is the scheduled date of publication of the proposed rules in the Federal Register.



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

Share this

Share this

TaxNewsFlash-Trade & Customs by year