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The Customs Warehousing (Victualling) Regulations 1991
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- UK Statutory Instruments
- 1991 No. 2726
- PART II
- Regulation 7
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Stocktaking
7.—(1) The occupier shall permit the proper officer at any reasonable time to take stock of warehoused goods and shall afford such facilities as the officer may reasonably require for this purpose.
(2) The occupier shall take stock of warehoused goods when the proper officer may for reasonable cause so require.
(3) When the occupier takes stock of the goods deposited in the warehouse, whether or not in pursuance of a requirement under paragraph (2) above, he shall notify the proper officer forthwith in writing of any deficiency, surplus or any discrepancy revealed thereby, and if so required by the proper officer shall provide him with a copy of the stocktaking account.
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