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Let's get this US and non US thing straight.
If you are in the US you should have all the documents, to prove the content is legal. You also need to comply with the new record keeping requirements of cross referencing and filing the documents, in case the DOJ decide to call on you. You also need a statement on your site that is compliant with the new regulations.
If you are not in the US you need the statement, then after that the US DOJ needs to come and inspect your records to verify you comply with the rest of the law.
For this they need a search warrant from your courts. Chances are they will not bother unless they can prove to the court you are doing something illegal, like CP.
But I would still advise EVERYONE to get the documents to show the content is legal when they publish porn.
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