Retailers shall maintain records of receipt, and any non-retail sale or delivery, of tobacco products and processed tobacco. Such records shall be available to the Secretary for inspection and audit. An ordinary commercial record or invoice shall satisfy the requirements of this subsection if such record shows the date of receipt, from whom tobacco products or processed tobacco were received, and the quantity of tobacco products or processed tobacco received (or, in the case of non-retail sale or delivery, the date of sale or delivery, to whom the tobacco products or processed tobacco were sold or delivered, and the quantity of the tobacco products or processed tobacco sold or delivered). To the extent the Secretary determines that the records maintained by retail entities licensed pursuant to section 555(b) of the Tariff Act of 1930 ( 19 U.S.C. 1555(b) ) satisfy the recordkeeping requirements of this section, no additional records shall be required for such entities under this section. The preceding provisions of this subsection shall not be construed to limit or preclude other recordkeeping requirements imposed on any retailer. (c) Records concerning marks and chain of custody Records concerning the chain of custody and the marks, labels, and notices required under section 5723 shall be available for inspection by any internal revenue officer during business hours. . (b) Consultation with Health and Human Services The Secretary of the Treasury shall consult with the Secretary of Health and Human Services as may be appropriate to carry out the purposes of section 5741 of the Internal Revenue Code of 1986. 207. Reports Section 5722 is amended— (1) by inserting (a) In general .— before Every manufacturer , and (2) by adding at the end the following new subsection: (b) Reports by export warehouse proprietors Prior to exportation of tobacco products or processed tobacco from the United States, the export warehouse proprietor shall submit a report (in such manner and form as the Secretary may by regulation