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19 CFR § 146.26 - System review.

---
identifier: "/us/cfr/t19/s146.26"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 146.26 - System review."
title_number: 19
title_name: "Customs Duties"
section_number: "146.26"
section_name: "System review."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "146"
part_name: "FOREIGN TRADE ZONES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 81a-81u, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1623, 1624."
regulatory_source: "T.D. 86-16, 51 FR 5049, Feb. 11, 1986, unless otherwise noted."
cfr_part: "146"
---

# 146.26 System review.

The operator shall perform an annual internal review of the inventory control and recordkeeping system and shall report to the port director any deficiency discovered and corrective action taken, to ensure that the system meets the requirements of this part.