HCOTEG71500 – Receipts into warehouse: Certificates of receipt

Introduction

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 copy 3 of the Administrative Accompanying Document (AAD) (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 Public 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 Public Notice 179 paragraph 5.7)

Discrepancies

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 (AAD)

Returning the AAD (copy 3) receipt

Copies 2, 3 and 4 of the Administrative Accompanying Document should be endorsed by the receiving warehousekeeper and Copy 3 returned to the consignor by the 15th of the month following the month in which the warehouse receives the oil. For example, if the oil is received in April, then the certificate of receipt must be returned by 15th May.

(See Public Notice 179 paragraph 5.3)

Information to be shown on the certificate of receipt

The receipt provided by the receiving warehouse-keeper should contain the following details:

• The date and place of receipt of the goods;
• The goods received. Include details of excesses or shortages;
• The signature of a responsible employee.

Discrepancies

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.