Warehousing recordkeeping requirements: licensees must keep detailed, auditable electronic records and file regular reports. Licensees must maintain comprehensive, accurate records of receipt, handling, storage, sampling, operations and removal of warehoused goods, including bills of entry, transport and transfer documents and bonds, produce them to authorized officers on demand, file monthly returns within ten days after month end, and give advance notice when statutory warehousing periods will expire. Records must be preserved for at least five years from removal, backed up off-site in digital form, and stored in software that provides a secure, time-stamped audit trail enabling reconstruction of record creation, modification or deletion events.