Can someone find where it says that magazines are a controlled item or not?

Short answer: YES!

Long Answer w/ justification from FEDLOG:

The CCIC code (Defined at bottom of post) for the 30 Rnd Magazines is "N" which is as follows:

Tag:  CIIC Code:  N

Literal:  PILFERAGE CODE

Description:  FIREARMS PIECE PARTS AND NONLETHAL FIREARMS

Long story short: Magazines are a pilferable item and therefore must be controlled by locking them up.


(Description:  CONTROLLED INVENTORY ITEM CODE (CIIC):  A ONE POSITION ALPHANUMERIC CODE THAT INDICATES THE SECURITY CLASSIFICATION AND/OR SECURITY RISK OR PILFERAGE CONTROLS FOR STORAGE AND TRANSPORTATION OF DEPARTMENT OF DEFENSE (DOD) ASSETS.  IN ACCORDANCE WITH NAVSUP P-485, VOLUME II, APPENDIX 9, PART D; DA PAM 708-2, TABLE 3-9; AND DOD 4100.39-M, VOLUME 10, TABLE 61.  )