HCOTEG93250 - Deliveries from Warehouse: Delivery documentation
Purpose of delivery notes
The warehousekeeper should, for their own purposes, have a systematic procedure for issuing loading documents and delivery notes, since they:
- Authorise a driver to load his vehicle
- Are the documents against which the management make selective challenges on vehicles; and
- Enable the consignee to check the consignment on receipt and to dispose of the oil only as permitted by the limitations indicated in prescribed statements. (Notice 179, paragraph 7.14)
Particulars of Customs duty are required on delivery documents. HMRC Website lists the requirements for movements under duty-suspension. Deliveries of oil liable to Customs duty, for which relief is claimed, are to be documented in accordance with the relevant relief guidance.
Except as indicated in this guidance, no variation in the requirements as to delivery notes or alternative documents should be allowed.
Issue of alternative delivery documents by warehousekeepers
In certain circumstances warehousekeepers may find it convenient to issue alternative delivery documents which are to comply with the requirements of Notice 179 paragraph 7.14.
Control of issue of delivery notes
If deliveries are not made through meters, delivery notes are normally serially numbered and strict control of their issue is the essential basis for control. If meters are in use, the meter readings are the main basis for control of deliveries. Delivery notes are not necessarily pre-numbered, but each printout reading is serially numbered enabling delivery notes to be put in order for reconciliation.