FOREIGN-TRADE ZONES BOARD
ORDER NO. 5
In the Matter of a Uniform System of Accounts,
Records, and Reports for Use by
Foreign-Trade Zone Grantees
Pursuant to authority of section 16(a),(b) of the Act of June 18, 1934 (USC, title 19, sec.
81p(a),(b)), the Foreign-Trade Zones Board has adopted the following order relating to a
Uniform System of Accounts, Records and Reports for use by Foreign-Trade Zone Grantees;
It is ordered, That the form and manner of keeping accounts, records and reports of each zone
shall be in accordance with the Uniform System of Accounts, Records and Reports (Form FTT 15),
which is annexed hereto, and made a part hereof;
And it is further ordered, That every grantee of a foreign-trade zone now authorized and
established, or which may hereafter be authorized and established, under the provisions of
the Act (USC, title 19, sec. 81a-81u), and of the Regulations (15 CFR, chapter IV, parts 400
and 401) Governing the Establishment, Operation, Maintenance, and Administration in the
United States of Foreign-Trade Zones, shall keep its books, records, and accounts as
prescribed in the said Uniform System of Accounts, Records, and Reports.
Harry L. Hopkins
Secretary of Commerce,
Chairman, Foreign-Trade Zones Board
February 6, 1939