English: In the latter case, the following criteria must be met: (a) if the parent company is on the post audit system as described in Memorandum D3-1-6, Customs Post Audit Control System, the company must also be on the post audit system (and vice versa); (b) all tracing of outstanding shipments and Customs claims must be processed through the parent company; (c) the subdivision must file either a separate bond or a rider to the parent company's bond to increase the amount of security to the required amount; and (d) the corporate subdivision name must be shown on the form E 370. (If more than one subdivision, a list must be attached to the form E 370.) 9.
French: K59(9&-3)+((9)9+*,)9+*) 99)1'9)9%(9' '9--*&+'9,9%*) 9+%*&  *)9+*1) 9J &91&'(9<9,)9, &98,&,9 +9+*,)9*,9<9,)9) &%2 9+ ) 9,.97)(9+9+'+*,)) 9<9*)(9/,(9)9(*) 9.% '(9+9- 9.0)-9%&9(9 7*,)(9A1*&99%&0&%39K9+9-9'*&)+,B59 KK59(9&)(0)) (9(,&9(9-*)+ *)(90')'&(9+91&(*)9,.9) &%2 (9+ ) 970,&) 9(*,(99&,8&/,9?2.0)-(9)9  6&9+91&(*)9 9 &)(7& (9,.9) &%2 (9+ ) @9+)(9(9'*&)+,(97 9+'-&1) 9(9%&*-'+,&(9+9-*) &29+,97& 9 (%%/,) 9,.9+77'&) (9*+(9+9 &)(%*& 59 K5997& 9&&1) 9,9#)+9%&91*9& 9*,97&&*1&9%, 9J &9-3)'9%&9 &)(%*& ,&9+90&)+&*, 9 91&'9<9(9 +( ) *)9)9, () 99+*-,) 9%&&97&&*1&9*,9& 9+9-*) &29+,97& 9<99-*)+ *)9/,9H9 B9) &%2 9+ ) 9+90&)+&*, 9+9+( ) *)9( 9-)-'9%*,&9&-1*&9+(9.%'+ *)(9(,&9+*-,) (9+9-*) &29+,97& 9 & 9*,97&&*1&C9 8B998,&,9+9+*,)9+9+( ) *)9( 9)+/,'9<99I*)9?5@9+,9)7( 9(,&99+*-,) 9%&&9+9-*) &29+,97& C9 9 -B9(9.%'+ *)(9& (9(*) 9 &)(%*& '(9%&91*9+9 &&9(,&9, *&( *)9 90&) 9A1*&991'*&)+,97 E>9&)(%*& 9 +,97& 9& 999 %*&  *)(B59 :59(9&-3)+((9(,1) (9*) 9' '9.% '(9H9 B9 (9 & -(9 %*& '(9 )9 ) 9 /,77 (9 +0&) (9 A),'&*9 &7&9 K:5::5::B9 *,9 )9 1& ,9 +(9 +(%*( *)(9 +(9 ),'&*(9 &7&(9K 5::5::9K:E5::5::9 9K:K5::5::C9 8B9(9(%& ,,.9*,9(9%&*+, (9+,9 8-9+( )'(9<9+(9 78&-) (9,)(9+,)9-)-9+--(9 9+1) 9(&1&9<9+(97)(9+9%&*+,- *)C9 -B9(98*((*)(9-**/,(9, *&('(9%&99*9(,&9%*&  *)9+(98*((*)(9)1&) (9+)(9(9-&-*)( )-(9(,1) (9H9 A B9+1) 9J &91&'(9+&- ) 9<9,)9+( &C9 A>B9+1) 9J &91&'(9<9,)9) &%2 9+9( *-D09.%* '9%&9,)9&'09,)9-*((*)9*,9 *, 9, &9*&0)(90*,1&)) C9 *,9 A B9 +1) 9 J &9 1&'(9 <9 ,)9 )(  *)9 .%* '9 %&9 ,)9 0) 9 , *&('9 +,)9 &'09 +,)9 -*((*)9 *,9 +,)9 *&0)(9 0*,1&)) 9) *))'9,9%&0&%39A>B9-+((,(9+)(9+(9-*)+ *)(9%%&*,1'(9%&9(97*,)(C9 +B9(9-*) ),&(91+(9&%-'(9%*,&99-3&0) 9+,97& 9+( )'9<9.%*&  *)C9 B9(9&-3)+((9((,9 (9<99*9(,&9(9.%*(7(C9 7B9(9&-3)+((9 &)(7'&'(9+,)9) &%2 9&'9&1) 9+,)98,&,9+9+*,)9<9,)9, &9) &%2 9+9( *-D09&1) 9+,)9, &9 8,&,9+9+*,)9%*,&1,9/,9(9I*)(9+,98,&,9+9+*,)9+)1*9 9+,98,&,9+9+*,)9+9+( ) *)9(*) 9-*&&- ) 9 &%(9(,&99+*-,) 9+9-*) &29+,97& 59!&9.%9)7( '(9+,98,&,9+9+*,)9+9*&*) *9) &%2 9+9( *-D09)*9 >:9,98,&,9+9+*,)9+9*)+*)9) &%2 9+9( *-D09)*9 C9 0B9*&(/,9)499%(9+) &%2 9+ ) 9( ,'9<9,)98,&,97&*) 6&9(9&-3)+((9/,9(*) 9+( )'(9<9,)9) &%2 9+9( *-D09 &1) 9+,98,&,97&*) 6&9%,1) 9J &9-3)'(9+&- ) 9,98,&,97&*) 6&C9 3B9 (9 &-3)+((9 %%& )) 9 ,9 0*,1&)) 9 +(9 =  (8)(9  9 &&1) 9 %&9 0&)+&*, 9 <9 +( ) *)9 +9 5&0) 9 A&& 6,1B9,.97)(9+9)1'C9 9 B9(9&-3)+((9+( )'(9<9,)98*, /,93*&(9 .(59 &)(7& (9) &9+(9%*) (9+9+*,)9+9)1'9  598)9 &)(7& 99,9/,)+9+(9&-3)+((9(*) 9+'%-'(9+,)9%*) 9+9)1'9<9,)9, &9%*) 9+9)1'59 >59(9&)(0)) (9(,&9(9 &)(7& (9) &9) &%2 (9+ ) 970,&) 9(*,(99&,8&/,9?2.0)-(9)9 6&9+91&(*)9 9 &)(7& (9 ,.9 ) &%2 (9 + ) @9 +)(9 (9 '*&)+,(9 7 9 +'-&1) 9 (9 %&*-'+,&(9 +9 -*) &29 +,9 7& 9 (%%/,) 9 ,.9 +77'&) (9*+(9+9 &)(%*& 59  59 (9 &-3)+((9 &)(7'&'(9 +,)9 ) &%2 9+ ) 9 <9 ,)9 ) &%2 9 +9 ( *-D09%&1'9 )9 7&*) 9 %(9 *89 9 +,)9 +*-,) 9 +9 -*) &29+,97& 9-&99-*) &29+*,)&9(&977- ,'9<9971,&9+,)9+'-& *)99 59%*&  ,&9-*)),9,9)*9+9/,99 &)(7& 9 9 ' '9 77- ,'9 (&9 &(%*)(89 +(9 %& (59 # 9 &609 (%%/,9 '0) 9 ,.9 &-3)+((9 &)(7'&'(9 ) &9 +(9 ) &%2 (9+9( *-D09%&1'(9&1) 9+,)9(,98,&,9+9+*,)59