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HMRC internal manual

Customs Special Procedures Manual

Duty management and closing stock balance systems: reviewing the closing stock balance system

You should as part of your assurance activity test the interfaces and reconciliations between the inventory system and the Customs Freight Simplified Procedure (CFSP) messaging system. You should also ensure that if any new contracts for the storage of different goods to those covered by the authorisation are taken on they can be covered by the authorised inventory system. Where a warehouse keeper has been authorised to use a closing stock balance system that is found to no longer meet the criteria detailed at SPE15060, you should immediately contact the customs warehousing UoE for advice on the action to be taken.