Sec. 146.24  Transfer of merchandise from a zone.

    (a) Accountability. (1) All zone status merchandise transferred from 
a zone will be accurately recorded within the inventory control and 
recordkeeping system.
    (2) The inventory control and recordkeeping system for merchandise 
transfers must have the capability to trace all transfers back to a zone 
admission under a Customs authorized inventory method.
    (b) Information. The inventory control and recordkeeping system must 
be capable of providing all information necessary to make entry for 
transfer of merchandise from the zone.