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2016 OAS Guidelines

Subsection 6.6: Incoming goods

In order to comply with the criterion mentioned in Article 28, paragraph 1, letter b) of the AE CAU, it is necessary to establish appropriate access control measures to prevent unauthorized access to dispatch areas, loading docks and loading areas.

6.6.1, a) and b)

The aforementioned procedures must cover all stages between the moment an order is placed and its entry into the international supply chain.

Documented procedures must show the flow of goods and related documents and mention all participating operators, such as suppliers, packers, transporters, etc.

6.6.2

If security measures have been agreed upon with domestic suppliers, EU suppliers, or suppliers from third countries, your company's employees must be informed about them and understand the procedures in place to ensure compliance. You should describe the procedure for informing staff about security and how frequently this information is updated, and consider the evidence needed to demonstrate compliance with this requirement to the auditor during the visit, as well as for any review of the AEO authorization.

Their procedures must also provide for:

  • the designation of personnel responsible for receiving the driver and the goods upon arrival,
  • maintaining a schedule of expected arrivals,
  • managing unexpected arrivals,
  • the registration of transport documents and customs documents accompanying the goods,
  • Comparison of the goods with the transport documents and customs documents accompanying the goods,
  • checking the integrity of the seals,
  • the record of the execution and results of the controls,
  • Notification to the customs authorities, where required, of the arrival of the goods, to enable them to carry out the necessary controls,
  • the weighing, counting or measuring of the goods to compare them with the loading or purchase list,
  • quality control,
  • Verification that goods are properly marked before entering the warehouse to enable their identification,
  • the identification and communication of discrepancies or failures in quality control,
  • Communication to the purchasing department and administration of the receipt of goods.

The provisions considered may vary depending on the type of goods you are dealing with, for example, high-value or high-risk goods. These provisions could be the following:

  • The goods must arrive in the same condition in which they left the supplier's premises,
  • goods must be sealed at all times,
  • The goods must not have violated the established safety and security requirements.

Your procedures must provide for:

  • Communication of the agreed measures to the personnel responsible for receiving incoming goods, so that they know how to act if any irregularities are detected,
  • the review and updating of these procedures regularly,
  • management/supervisory controls to ensure that staff are implementing the agreed provisions.

6.6.3. a) and b)

Upon arrival of a sealed cargo unit, measures must be implemented to ensure proper handling of the seal. Such measures could include a visual inspection to ensure that a) the seal is intact and b) there are no signs of tampering. After a satisfactory visual inspection, the authorized person may physically check the seal by applying pressure to verify that it is still intact.

6.6.3. c)

If your company handles specific types of goods that require specific security measures (such as air cargo or airmail), your procedures should address how to implement these measures and how to monitor their implementation. For example, if you are an accredited agent, you must indicate whether and how you conduct a carrier's declaration and identity check for the carriage of air cargo or air mail secured from a known shipper.

6.6.5

Depending on the nature of the goods you handle, it may not be appropriate to count, weigh, or measure them. In that case, you must describe the alternative accounting method used for incoming goods and how compliance is demonstrated.

6.6.6

Your procedures must provide for:

  • how, according to which documents, when and by whom the received goods are entered into the stock register,
  • the comparison of goods with loading lists and purchase orders,
  • the recording of the goods in the stock register as soon as possible after their arrival.

6.6.7. a) and b)

There must be a separation between the tasks of ordering goods (purchasing), receiving (warehouse), entering goods into the system (administration) and paying the invoice. This will depend on the size and complexity of the company.