2004 April No.34


A Customs warehouse proprietor must take a physical inventory of all merchandise in the warehouse:

A. At least once every five years

B. At least once every two years

C. At least once a year

D. Only upon a written order from the Port Director

E. Never, provided the inventory is managed using Customs-approved database software

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The Answer is: C

Citation: 19 CFR 19.12(d)(5)

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