Receipts into warehouse: Certificates of receipt
A certificate of receipt is a document which tells the dispatching warehousekeeper that the goods have been received by the receiving warehouse.
For importations from outside the European Union, the warehousekeeper’s certificate is to be given on the advice copy of the import declaration. For other receipts, the certificate is normally to be given on a copy of the consignor’s advice note (for domestic receipts) or a report of receipt of the eAD will be entered onto EMCS (for receipts from other Member States).
UK inter-warehouse (W8)
Delivery of certificates
The warehousekeeper must deliver a certificate to the despatching warehousekeeper, giving details of the actual quantity and description of any oil received, and recorded into stock, within 5 days of its receipt. The W8 is the document used for this purpose.
(See Notice 179 paragraph 5.4)
Responsibilities in respect of certificates of receipt
Despatching warehousekeepers must:
- Ensure that they obtain certificates of receipt promptly
- Check them for agreement with delivery advices
- Record them;
- and file them.
(See Notice 179 paragraph 5.7)
The despatching warehousekeeper should note any discrepancies between the quantity shown on the delivery document and the quantity received on the certificate of receipt, and take action to investigate and to resolve any discrepancies in consultation with the receiving warehouse.
For further information on the procedures to be used with discrepancies, see ‘Losses of Oil removed to duty suspension’ in the Section on ‘Deficiencies in warehoused oil’ in this Guidance.
Failure to provide a certificate of receipt
If the despatching warehousekeeper has not received a receipt within 21 days of the despatch of the oil, they must inform HMRC immediately in writing.
They must also make every effort to obtain a certificate of receipt.
If a receiving warehousekeeper does not send a certificate of receipt to the despatching warehouse within 5 days of the goods being warehoused, then they are failing to comply with UK law and the conditions of their authorisation and approval, and we may impose a penalty and consider revoking their authorisation and approval.
Intra-EU movements (eAD)
Report of receipt
The report of receipt should be completed on EMCS by the receiving warehousekeeper by the 5th day after he receives the oil.
(See Notice 179 paragraph 5.3)
Information to be shown on the report of receipt
- The receipt provided by the receiving warehouse-keeper should follow the procedure in Notice 197 section 5.
The despatching warehousekeeper should note any discrepancies between the quantity shown on the delivery document and the quantity received on the certificate of receipt, and take action to investigate and to resolve any excess deficiency in consultation with the receiving warehouse.
For further information on the procedures to be used with shortages on intra EU warehouse movements see ‘Shortages on goods moved to the UK’ HCOTEG61550 in the Section on ‘Intra-EU Movements’ in this guidance.