If operating an activated FTZ site or subzone (FTZ 75 Phoenix covers Maricopa County except Mesa plus parts of Pinal and Yavapai; FTZ 277 West Maricopa; FTZ 174 Pima), maintain a CBP-compliant inventory-control and recordkeeping system (19 CFR 146.21) with an annual physical inventory and reconciliation; Arizona benefits can include up to a 72.9% reduction in state real and personal property taxes.
az-regulatory §FTZ recordkeeping (19 CFR 146 Subpart B)
- When it applies
- Suppliers with an activated FTZ site or subzone.
- Evidence you'd show
- Registration, Policy document
- How often
- Every year
- If it isn't met
- Loss of FTZ status.
az-regulatory v1 §FTZ recordkeeping (19 CFR 146 Subpart B) — verify against the source
Verified against source on 2026-09-07 · Source version: 2026 calendar
Verify against the source — requirements change.
https://www.azcommerce.com/incentives/foreign-trade-zone/