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TITLE 19 - CUSTOMS DUTIES
CHAPTER I - BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 19 - CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN
19.13a - Recordkeeping requirements.
The proprietor of a manufacturing warehouse shall comply with the recordkeeping requirements of 19.4(b) and 19.12. In addition, the proprietor shall: (a) Record all transfers from any storage area to a manufacturing area, and record all transfers from a manufacturing area to a finished product storage area, in the proprietor's inventory control and accounting records; (b) Take an annual physical inventory of the merchandise as provided in 19.12(d)(5) in conjunction with the annual submission required by 19.12(g); and (c) Record all manufacturing operations performed within the warehouse with sufficient detail to determine whether there has been compliance with the manufacturing formula filed with Customs and to permit Customs to audit use and disposition of the merchandise.
[T.D. 84213, 49 FR 41169, Oct. 19, 1984, as amended by T.D. 9719, 62 FR 15839, Apr. 3, 1997]
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