[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR19.13a]

[Page 316]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 19--CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN--Table of Contents
 
Sec. 19.13a  Recordkeeping requirements.

    The proprietor of a manufacturing warehouse shall comply with the 
recordkeeping requirements of Secs. 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 Sec. 19.12(d)(5) in conjunction with the annual submission required 
by Sec. 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. 84-213, 49 FR 41169, Oct. 19, 1984, as amended by T.D. 97-19, 62 
FR 15839, Apr. 3, 1997]