Cider received into your registered premises from other registered premises or excise warehouses All intra UK movements of cider will need to be submitted through EMCS unless they qualify for the simplification procedures. On receipt of cider, you must:
inspect the delivery vehicle to make sure that it is secure and any locks and seals are intact
examine all containers, for example, externally for signs of damage
check the delivery against the document accompanying the cider
issue a receipt within 5 days of the cider being received — if movement under EMCS, this will be a report of receipt or, if under simplified procedures, a certificate of receipt (for example, copy of delivery note) signed by an authorised person
record issue of the receipt
enter the quantity received into your stock records
keep the accompanying document
If you discover a discrepancy between the cider received and the accompanying document, you must issue a receipt only for the cider you actually receive. Show the discrepancy clearly on the certificate of receipt or include an inventory of the shortage or loss in the report of receipt. The cider received becomes part of your stock and is subject to the same rules as the product you produce on your registered premises. Remember, if you’re not approved as an excise warehouse, you can only receive cider in a ready for sale state if you produced it yourself.