Title 19, Customs DutiesRelease 119-110
§81p Accounts and Recordkeeping
Title 19 › CHAPTER 1A — FOREIGN TRADE ZONES › § 81p
Summary
The Board sets how zones must keep their accounts; grantees must report to the Board yearly and whenever asked; the Board must give Congress a yearly summary of zone operations.
Full Legal Text
Title 19, §81p
Customs Duties, Source: USLM XML via OLRC
(a)Manner of keeping accounts
The form and manner of keeping the accounts of each zone shall be prescribed by the Board.
(b)Annual report by grantee
Each grantee shall make to the Board annually, and at such other times as it may prescribe, reports on zone operations.
(c)Report to Congress
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
Sep 22, 2026
Release point: 119-110