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 Notice 226.
The legal provisions for these requirements are in regulations 54, 59 and 62 of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010.