Record-keeping obligations for alcohol licenced manufacturing areas and off-site storage

Transportation of alcohol

Maintaining comprehensive records of all alcohol products entering and leaving CCAs is essential to account for alcohol as it moves between CCAs. Clear records should be kept of product movement, duty payments and responsible parties. The records should include:

• sender and recipient details
• transport operator details
• details of the alcohol products moved
• dispatch and delivery confirmation
• any relevant consignment notes.

Regulation

These record keeping requirements are detailed in Section 59 (2) (a) of the Customs and Excise Regulations 1996

(a) Shipping, Importation, Exportation, and Transportation Documentation

1. Bills of lading, waybills, air waybills, consolidator waybills
2. Shipping instructions, freight forwarders instructions
3. Insurance papers concerning any goods

VII. Consignment notes

1. Packing lists

XII. Goods tally records

Sales, ordering and purchase documentation

CCAs can maintain compliance with legal requirements and manage finances effectively by keeping detailed records of:

• orders
• purchases
• invoices
• products
• relevant correspondence.

Regulation

These record keeping requirements are detailed in Section 59 (2) (b) of the Customs and Excise Regulations 1996

(b) Ordering and purchase documentation including the following:

1. Orders, confirmations of orders

III. Product specifications

1. Invoices, proforma invoices

VIII. Correspondence and any communication between any party related to the transaction

Stock management

Stock management records help trace alcohol from receipt or production through to its departure from the CCA. Production records must be maintained for any alcohol manufactured in the CCA, regardless of who manufactured it. This is important for verifying excise entry declarations and enabling any loss or misappropriation of alcohol to be identified. These records are also necessary when requesting a refund or remission of duty for faulty or damaged goods.

Stock management records include:

• stock register
• sales and receipts
• evidence of any alcohol of faulty manufacture
• evidence of any alcohol that is:
  • damaged
  • deteriorated
  • destroyed
  • lost.

Regulation

These record keeping requirements are detailed in Section 59 (2) (c) of the Customs and Excise Regulations 1996

Manufacturing, Stock, and Resale Documentation

1. Inwards goods register
2. Stock register

III. Sales records

1. Receipts journal
2. Costing records
3. Production records

VII. Evidence that any goods have been damaged, destroyed, pillaged, or lost, or have diminished in value or deteriorated in condition

VIII. Evidence that any goods are of faulty manufacture

Financial information

Areas licenced to manufacture alcohol products must keep all relevant financial records, such as:

• receipts
• payment evidence
• financial statements.

They must also keep documentation for how to access these records when they are stored in computer systems.

This requirement does not apply to CCAs that are only licenced to provide off-site storage for alcohol products.

Regulation

These record keeping requirements are detailed in Section 59 (2) (d) and Section 59 (2) (e) of the Customs and Excise Regulations 1996

(d) Banking and Accounting Information

1. Letters of credit, applications for letters of credit, bank drafts
2. Remittance advice

III. Receipts, cash books

1. Credit card transactions
2. Telegraphic money transfers
3. Offshore monetary transactions

VII. Cheque records

VIII. Evidence of payments by any other means, including information detailing non-cash compensation transactions

1. Annual financial statements

(e) Accounting System Documentation

Chart and codes of accounts, accounting instruction manuals, and system and programme documentation that describes the accounting system used by the licensee, importer, exporter, or agent

Storage media

Records need to be retained, regardless of what type of media used.

Regulation

This record keeping requirements are detailed in Section 59 (2) (f) of the Customs and Excise Regulations 1996

Retention of records

You must keep records for at least seven years.

Records kept on computer systems must be backed up regularly to ensure there is no loss of information if the equipment fails.

To make audits and assessments by Customs easier, ensure your records are:

• well-organised
• easily accessible
• stored securely.

Cloud storage

Your business records, or a copy of your business records, must be stored in New Zealand unless you have permission from Customs or IRD to store your records overseas.

If you use cloud software, you must ensure that the service provider stores your information in New Zealand, or do any of the following:

• Do regular backups of your information to a computer or server in New Zealand.
• Obtain permission from Customs to store records overseas.
• complete NZCS 254: Application to store business records outside New Zealand (DOC, 278 KB) to request permission to store records overseas
• Use an offshore storage provider Customs has already approved instead.