Title 19 — Customs DutiesRelease 119-73
§81p Accounts and recordkeeping
Title 19 › Chapter CHAPTER 1A— - FOREIGN TRADE ZONES › § 81p
Summary
The Board decides how each zone must keep its financial records. Each grantee must give the Board a report about zone operations every year and whenever the Board asks. The Board must send Congress a yearly summary of how the zones are operating.
Full Legal Text
Title 19, §81p
Customs Duties — Source: USLM XML via OLRC
(a)The form and manner of keeping the accounts of each zone shall be prescribed by the Board.
(b)Each grantee shall make to the Board annually, and at such other times as it may prescribe, reports on zone operations.
(c)The Board shall make a report to Congress annually containing a summary of zone operations.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1986—Subsec. (b). Pub. L. 99–386, § 203(b)(1), substituted “reports on zone operations” for “reports containing a full statement of all the operations, receipts, and expenditures, and such other information as the Board may require”. Subsec. (c). Pub. L. 99–386, § 203(b)(2), added subsec. (c) and struck out former subsec. (c) which required the Board to make an annual report to Congress containing a summary of the operation and fiscal condition of each zone, and transmit copies of the annual report of each grantee. 1980—Subsec. (c). Pub. L. 96–609 substituted “by April 1 of each year” for “on the first day of each regular session”.
Reference
Citations & Metadata
Citation
19 U.S.C. § 81p
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73