Subsection 3.4: Flow of goods

3.4.1

Your check-in procedures should include, before and upon arrival of the goods:

• processing of purchase orders,
• confirmation of orders,
• dispatch/transport of goods,
• requirements regarding supporting documentation,
• transport of goods from the border to your facilities or your customers' facilities,
• reception of the goods at its facilities,
• payment/settlement,
• how, when and by whom the receipt of goods is recorded in the stock register.

During storage of goods:

• clear determination of the establishment intended for the storage of the goods,
• safe storage of dangerous goods,
• if records are made by value and/or quantity,
• existence and frequency of the inventory procedure,
• If you use third party facilities to store your goods, procedures will be followed, including checking your stock records against those of the third party,
• if temporary locations are used for stock storage.

During the manufacturing process of the goods:

• preparation of manufacturing orders,
• request for stored stock and delivery from the warehouse,
• manufacturing process, personnel responsibilities and records maintained,
• manufacturing formula codes,
• recording of finished goods and unused stock in the stock register,
• use of standardized production methods in production.

During the process of dispatching the goods:

• Receiving customer orders and preparing manufacturing or purchase orders,
• communication to the warehouse of the sales order or release of the goods,
• instructions to third parties, in case the goods are stored in their facilities,
• selection,
• packaging procedures,
• how and when stock records are updated and by whom.

3.4.2

Upon arrival of goods, your quality control and inspection procedures should include:

• comparison of purchase orders with received goods,
• procedures for the return/rejection of goods,
• accounting procedures and reporting of shortages or excesses in the quantity of goods received,
• procedures for identifying and correcting incorrect entries in the stock record,
• identification of non-EU goods within the system.

During storage of goods:

• stock registration and control,
• identification of Community and non-Community goods (not a requirement in the case of AEOS),
• movement and registration of goods between different locations within the same facilities or between different facilities,
• measures planned to control breakage, deterioration or destruction of goods, as well as losses and changes in stock.

During the manufacturing process,

• monitoring and management controls of the manufacturing process, for example, yield rate,
• methods for managing irregularities, variations, waste, by-products and losses in the manufacturing process,
• inspection of the quality of manufactured products and recording of inspection results,
• safe disposal of dangerous goods.

During the process of dispatching the goods:

• delivery notes/collection notes,
• transport of goods to customers or to the border for (re)export,
• preparation of sales invoices,
• instructions to the customs representative for exports and preparation/provision/control of supporting documents,
• acknowledgment of receipt or proof of dispatch of the goods,
• returned goods: inspection, counting and recording,
• payments and credit notes,
• management of irregularities, delivery shortages and variations in goods.