The warehousekeeper is responsible for keeping records of all excise goods received into and removed from the warehouse. All the information must be permanent and legible.
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- A full description of the goods (including age and date first warehoused for spirits)
- The current location of goods in the warehouse
- The duty status of the goods, and evidence of any duties paid
- The name, address and, if appropriate the VAT registration number of the owner, and if applicable, the duty representative
- Whether the goods have been subject to a supply in warehouse
- A means of identifying all goods to their stock number or vice versa
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Any operations carried out on the excise goods that results in the production of new goods must be recorded on the original stock account reference, and this must be adjusted. On completion the resulting goods must be entered as a new receipt, together with a new stock number and suitable cross-reference with the old stock number.
If Customs Duty is paid on warehoused non-EU excise goods which then remain in Excise Duty suspension the stock number should be noted with the serial number and the month and date of the C88 that shows the Customs Duty has been paid. The stock number should be noted with the serial number and the month and date of the C88 that shows the Customs Duty has been paid.
