# Duty-Free Stores
> **CBP** · Final rule. · Published 1997-04-03 · Effective 1997-05-05 · 62 FR 15831
## Document
- **Document number:** 97-8447
- **Category:** customs-cbp
- **Sub-agency:** CBP
- **Federal Register citation:** 62 FR 15831
- **CFR reference:** 19 CFR 19
- **Publication date:** 1997-04-03
- **Effective date:** 1997-05-05
- **Treasury docket:** T.D. 97-19
## Abstract

This document amends the Customs Regulations principally with respect to duty-free stores in order to reduce the overall paperwork burden for proprietors thereof as well as for Customs. In particular, for purposes of Customs audit of, and control over, such facilities, greater reliance is placed on the use of records generated and maintained by proprietors and importers in the ordinary course of business, instead of on the use of specially prepared Customs forms. The amendments provide benefits in this regard to other classes of Customs bonded warehouses as well.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/04/03/97-8447/duty-free-stores)
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