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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Duty free shops and special warehouses must keep computerized SKU records, file Forms A/B, integrate passenger sales daily in Form C.</h1> Licensees of Special Warehouses and Duty Free Shops must maintain computerized electronic records (SKU-based) with an audit trail of receipt, handling, storage and removal of goods; file monthly returns in Form A and pre-expiry returns in Form B; keep digital passenger sales records in Form C integrated daily into warehouse records; obtain bond officer acknowledgements on receipt; follow prescribed escorted removal and sales accounting; furnish solvency certificates equivalent to duty liability (with limited exemptions); and bear customs supervision costs on Merchant Over Time or Cost Recovery bases as determined by licensing authorities.

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