Warehouse

The stock records must show:

·         A full descripttion of the goods (including age and date first warehoused for spirits)

·         The current location of goods in the warehouse

·         The duty status of the goods, and evidence of any duties paid

·         The name, address and, if appropriate the VAT registration number of the owner, and if applicable, the duty representative

·         Whether the goods have been subject to a supply in warehouse

·         A means of identifying all goods to their stock number or vice versa