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093072 1 (1974-12-16)

handle is hein.gao/gaobacwyp0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 GENERALGOVERNMENT December 16, 1974 DIVISION The Honorable Vernon D. Acree LM093072 Commissioner of Customs Dear Commissioner Acree: The U.S. Customs Service employs warehouse officers to maintain physical custody of goods in bonded warehouses. We reviewed the necessity of having warehouse officers in view of the inventory document controls maintained at the customhouse and the periodic physical inventories performed by Customs on goods in bonded ware- houses. The existing procedures for centrally controlling bonded goods at the customhouse, together with the bond protection of the Customs duties and the periodic physical inventory checks, are adequate for pro- tecting Government revenues without having a warehouse officer present. BACKGROUND At the time of our review, there were 299 full-time and 78 part- time warehouse officers nationwide. Their salaries are reimbursed by warehouse proprietors for both normal and overtime hours. The annual charge for warehouse officer services is about $4 million per year exclusive of overtime pay. Title 19 U.S.C. 1555 (June 17, 1930) describes the responsibilities of warehouse officers as follows: * * * Except as otherwise provided in this chapter, bonded warehouses shall be used solely for the storage of imported merchandise and shall be placed in charge of a proper officer of the customs, who, together with the proprietor thereof, shall have joint custody of all merchandise stored in the warehouse; and all labor on the merchandise so stored shall be performed by the owner or proprietor of the warehouse, under supervision of the officer of the customs in charge of the same, af the expense of the owner or proprietor.* * * To carry out these responsibilities, some warehouse officers are stationed full time at a single warehouse, while others cover several warehouses, being present only for entries and withdrawals. The ware- house officer is charged with verifying the receipt of bonded goods into warehouses, maintaining joint custody with the warehouse propri- etor of the goods in the warehouses, and releasing the goods when the

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