Custody of imported goods requires recordkeeping and written permission before removal, with duty liability for pilferage in customs area. Imported goods unloaded in a customs area must remain in the custody of an approved person until cleared for home consumption, warehoused, or transhipped. The custodian must keep a record of the goods, send a copy to the proper officer, and not permit removal or other dealing except with written permission or as prescribed. If goods are pilfered while in such custody, the custodian is liable to pay duty at the rate prevailing on the date of delivery of the relevant manifest or import report.