[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

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

[CITE: 19CFR19.13a]



[Page 352]

 

                        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--Table of Contents

 

Sec.  19.13a  Recordkeeping requirements.



    The proprietor of a manufacturing warehouse shall comply with the 

recordkeeping requirements of Sec. Sec.  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]