---
kind: "section"
citation: "19 C.F.R. § 146.3"
title: "19"
number: "146.3"
heading: "Customs supervision."
url: "https://uscodex.org/cfr/19/146.3"
---

# §146.3. Customs supervision.

- (a) **Assignment of Customs officers.** Customs officers will be assigned or detailed to a zone as necessary to maintain appropriate Customs supervision of merchandise and records pertaining thereto in the zone, and to protect the revenue.
- (b) **Supervision.** Customs supervision over any zone or transaction provided for in this part will be in accordance with [§ 101.2(c)](/cfr/19/101.2.md?p=c) of this chapter. The port director may direct a Customs officer to supervise any transaction or procedure at a zone. Supervision may be performed through a periodic audit of the operator's records, quantity count of goods in a zone inventory, spot check of selected transactions or procedures, or review of recordkeeping, security, or conditions of storage in a zone.

## Notes

### Amendments

[T.D. 86-16, 51 FR 5049, Feb. 11, 1986, as amended by T.D. 98-22, 63 FR 11826, Mar. 11, 1998]

### Authority

Authority: 19 U.S.C. 66, 81a-81u, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1623, 1624.

### Source

Source: T.D. 86-16, 51 FR 5049, Feb. 11, 1986, unless otherwise noted.

### Amendments

[T.D. 86-16, 51 FR 5049, Feb. 11, 1986, as amended by T.D. 98-22, 63 FR 11826, Mar. 11, 1998]