Custody of imported goods requires approved custody, recordkeeping, restricted removal, and duty liability for pilferage in customs areas. Imported goods unloaded in a customs area must remain in the custody of an approved person until clearance, warehousing, or transhipment. The custodian must maintain records, report them to the proper officer, and not remove or deal with the goods except with written permission or as prescribed. If the 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 arrival manifest or import report.