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April 2025, question 64

Entry / Entry Summary · Foreign-trade zones, warehouses and in-bond

In which of the following situations may merchandise covered by a warehouse entry and accounted for using direct identification be stored in multiple locations within the warehouse?

  1. When the merchandise is above a pre-specified weight set by the warehouse proprietor and needs to be spread throughout the warehouse.
  2. When the proprietor's inventory control system specifically identifies all locations where merchandise for each entry is stored and quantity in each location.
  3. When the importer is responsible for the merchandise's deposit, storage, and inventory control in the warehouse.
  4. When the merchandise requires differing environmental conditions, such as refrigeration, humidity control, or minimum temperature.
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CBP's answer: B. B: When the proprietor's inventory control system specifically identifies all locations where merchandise for each entry is stored and quantity in each location.

Section 19.4(b)(8)(i) allows merchandise covered by one warehouse entry to be stored in multiple locations if the proprietor's inventory control system specifically identifies all locations and the quantity in each. Weight, environmental conditions or the importer's responsibility are not conditions the regulation names.

may be stored in multiple locations within the warehouse if the proprietor's inventory control system specifically identifies all locations where merchandise for each entry 19 CFR 19.4(b)(8)(i)

Search for: may be stored in multiple locations within the warehouse

CBP's key cites: 19 CFR 19.4(b)(8)(i)

Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).