Duty management and closing stock balance systems: duty management systems
A duty management system is a software package usually supplied by software suppliers to customs warehouse authorisation holders to support their commercial stock records. A duty management system will contain various modules to perform declaration procedures and/or stock accounting for customs warehouse and other special procedures. In most cases they will form part of the customs warehouse stock account as the data contained within them is critical to maintaining the audit trail and is usually the point of reference to the customs declaration of entry and discharge.
It is important to remind warehouse keepers and third parties alike that the responsibility for the accuracy of the duty management system lies with the warehouse keeper (as the level of representation, direct or indirect, as prescribed Articles 18 of Council Regulation 952/2013 only applies to declaration procedures).
Note: In all instances where duty management systems are involved it is important that an Assurance Service Resource is used to test the transfer of data between systems for accuracy, completeness and timeliness. This applies at the authorisation stage as well as subsequent full audit intervention.