[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR146.3]



[Page 95]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 146_FOREIGN TRADE ZONES--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  146.3  Customs supervision.



    (a) Assignment of Customs officers. Customs officers will be 

assigned or detailed to a zone as necessary to maintain appropriate 

Customs supervision of merchandise and records pertaining thereto in the 

zone, and to protect the revenue.

    (b) Supervision. Customs supervision over any zone or transaction 

provided for in this part will be in accordance with Sec.  101.2(c) of 

this chapter. The port director may direct a Customs officer to 

supervise any transaction or procedure at a zone. Supervision may be 

performed through a periodic audit of the operator's records, quantity 

count of goods in a zone inventory, spot check of selected transactions 

or procedures, or review of recordkeeping, security, or conditions of 

storage in a zone.



[T.D. 86-16, 51 FR 5049, Feb. 11, 1986, as amended by T.D. 98-22, 63 FR 

11826, Mar. 11, 1998]