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(iv) A list of the records that will be maintained, including at least sample import documents, sample export documents or evidence of destruction, sample inventory and transportation documents (if applicable), sample laboratory or other documents establishing the qualification of merchandise or articles for substitution under the drawback law (if applicable), and sample manufacturing documents (if applicable)

There are very few products that have been submitted and granted a PMTA or a MRTP from the US Food and Drug Administration (FDA), which is required to make reduced-risk claims