Regulations Governing the Customs Management of Import and Export Warehouses Article 24

Warehouse operators are required to prepare inventory logs or electronic general incoming acceptance log files according to the Customs-authorized format. The logs shall make manifest the location of the goods within the warehouse, as well as the dates of incoming storage, outgoing withdrawal, conduct of the sample taking, or other Customs-regulated matters of the goods. Information shall be separately recorded in detail and kept up-to-date, and verified pursuant to the Customs release documents; moreover, operators shall prepare a daily report or computer printout report of the warehoused goods to the Customs for reference. Where circumstances require, the Customs may dispatch an officer to implement proper audit and verification.