Recordkeeping obligations require electronic storage with audit trail and timely monthly returns to ensure customs traceability. Licensees must maintain detailed, up to date records of receipt, handling, storage, operations, sample drawl and removal of warehoused goods, produceable to bond officers, and preserve copies of bills, transfer forms and bonds. Records must be retained for a minimum of five years from removal and backed up off site. Licensees must file monthly returns within ten days after month end and notify the bond officer before expiry of the warehousing period. Electronic systems must store prescribed data and include an audit trail that records time stamped creation, modification or deletion and access attempts.