(a) Every export warehouse proprietor shall at the times specified in this subpart make a true and accurate inventory of products held on TTB Form 5220.3 (3373).(b) This inventory shall be subject to verification by an appropriate TTB officer. A copy of each inventory shall be retained by the export warehouse proprietor for 3 years following the close of the calendar year in which the inventory is made and shall be made available for inspection by any appropriate TTB officer upon request.T.D. ATF-289, 54 FR 48841, 11/27/1989, as amended by T.D. ATF-421, 64 FR 71925, 12/22/1999; T.D. ATF-424, 64 FR 71933, 12/22/1999; T.D. ATF-480, 67 FR 30802, 5/8/2002