Duty free shops and special warehouses must keep computerized SKU records, file Forms A/B, integrate passenger sales daily in Form C. 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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Provisions expressly mentioned in the judgment/order text.
Duty free shops and special warehouses must keep computerized SKU records, file Forms A/B, integrate passenger sales daily in Form C.
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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