Code of Federal Regulations · Section

§ 19.577 — Documents That Are Not Records

27 C.F.R. § 19.577

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The term “records” as used in this subpart does not include qualifying documents required under subpart D of this part, or bonds required under subpart F of this part. Approved active formulas, plant registrations and similar records are permanent in nature and must be maintained in a permanent file.

27 C.F.R. § 19.576 27 C.F.R. § 19.578

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Records and reports
26 U.S.C. § 5207