---
kind: "section"
citation: "19 U.S.C. § 81p"
title: "19"
title_heading: "Customs Duties"
number: "81p"
heading: "Accounts and recordkeeping"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/81p"
units:
  - "Chapter 1A — Foreign Trade Zones"
---

# §81p. Accounts and recordkeeping

- (a) **Manner of keeping accounts—** The form and manner of keeping the accounts of each [zone](/usc/19/81a.md?p=i) shall be prescribed by the [Board](/usc/19/81a.md?p=b).
- (b) **Annual report by grantee—** Each [grantee](/usc/19/81a.md?p=h) shall make to the [Board](/usc/19/81a.md?p=b) annually, and at such other times as it may prescribe, reports on [zone](/usc/19/81a.md?p=i) operations.
- (c) **Report to Congress—** The [Board](/usc/19/81a.md?p=b) shall make a report to Congress annually containing a summary of [zone](/usc/19/81a.md?p=i) operations.

## Source credit

(June 18, 1934, ch. 590, § 16, 48 Stat. 1002; Pub. L. 96–609, title II, § 204, Dec. 28, 1980, 94 Stat. 3561; Pub. L. 99–386, title II, § 203(b), Aug. 22, 1986, 100 Stat. 823.)

## Notes

### Editorial Notes

### Amendments

1986—Subsec. (b). Pub. L. 99–386, § 203(b)(1), substituted “reports on zone operations” for “reports containing a full statement of all the operations, receipts, and expenditures, and such other information as the Board may require”.

Subsec. (c). Pub. L. 99–386, § 203(b)(2), added subsec. (c) and struck out former subsec. (c) which required the Board to make an annual report to Congress containing a summary of the operation and fiscal condition of each zone, and transmit copies of the annual report of each grantee.

1980—Subsec. (c). Pub. L. 96–609 substituted “by April 1 of each year” for “on the first day of each regular session”.