BEER7040 - Record keeping: Record of beer moving in duty suspension

Registered brewers and packagers receiving beer in duty suspense must keep a record of the receipt they send to the consignor of the beer.

Note. A receipt must be issued within 5 days to the consignor of the beer. This applies to all movements, including intra UK movements on EMCS and movements using the simplified procedures. The receipt will be either a report of receipt (eAD under EMCS) or commercial documentation (under simplified procedures). Further information can be found in paragraphs 9.7, 9.13 and 27.6 of .

The legal provisions for these requirements are in regulations 54, 59 and 62 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010.