When merchandise is withdrawn from a bonded warehouse, how long must the records relating to the withdrawal be retained?
A) At least 5 years after the date of entry
B) At least 5 years from the date of withdrawal of the last merchandise withdrawn under the entry
C) Within 30 calendar days, or such longer time as specified by CBP
D) Records must be retained indefinitely
E) At least 5 years after the date of revocation of the Power of Attorney
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The Answer is: B
Citation: 19 CFR 111.23
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