StacksVerified U.S. regulatory reference

27 CFR §44.146

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A closing inventory shall be made by the export warehouse proprietor when he transfers ownership or concludes business. Where the proprietor transfers ownership the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor.