02 / Compliance — HMRC Notice 197 & 207 · EMCS · BRCGS Issue 9

Bonded by design. Audited by default.

Every warehouse movement, bottling CCP check, duty split, and stock destruction writes the immutable compliance record as it happens. When HMRC or BRCGS auditors arrive, your dossiers are already sealed.

02.1 — HMRC Notice 197 Daybook & W1 Returns

Immutable Bonded Daybook & W1 Period Returns

Production, regauging, vatting, and storage figures roll up from OIML R22 temperature-compensated cask events into an immutable HMRC Notice 197 Daybook. Explore our dedicated Notice 197 Compliance Guide.

  • Soft-archived, non-destructive Notice 197 audit trail
  • W1 & W21 excise period returns assembled automatically
  • Allowable vs chargeable maturation & operational loss ledgers

02.2 — Movements

EMCS bond-to-bond & eAD tracking

Bond-to-bond transfer tracking with eAD / ARC references on every consignment. Duty-suspended movements stay suspended — and provable from dispatch to receipt.

  • eAD / ARC reference on every consignment
  • Duty suspension intact end-to-end
  • Receipt confirmation closes the loop

02.3 — W5 Deferment & Two-Invoice Xero Split

W5 Home-Market Two-Invoice Split (Accounts 820 / 200)

When bonded stock exits to the UK home market, DistilleryOS calculates exact LPA duty liability at current Finance Act bands and automatically pushes a Two-Invoice Split to Xero: Invoice #1 on Account 820 (20% VAT) for 3PL storage/fulfilment, and Invoice #2 on Account 200 (No VAT) for pass-through W5 excise duty.

  • Live UK Spirits Duty bands & deferment schedules (W5)
  • Automatic Xero Two-Invoice Split on Accounts 820 & 200
  • Bonded & duty-paid stock ledgers reconciled daily
DistilleryOS Finance Hub: live duty liability, W5 two-invoice split on Accounts 820 and 200, and bonded versus duty-paid stock ledgers.
Finance Hub / W5 Duty & Xero Split

02.4 — HMRC Notice 207 & Remission

HMRC Notice 207 Duty Drawback & Sealed Destruction Certificates

Reclaim excise duty on spoilt or damaged duty-paid stock under HMRC Notice 207, or record in-bond remission under Notice 197. Admin-gated destruction workflows enforce dual-witness sign-off, statutory HMRC notice periods, photographic evidence, and sealed cryptographic PDF certificates.

  • Notice 207 Duty-Paid Drawback & Notice 197 In-Bond Remission
  • Admin password gate, witness sign-off & evidence photo capture
  • Sealed Notice 207 / 197 Destruction Certificate PDFs

02.5 — BRCGS Issue 9 & SALSA Audit Readiness

Floor Tablet CCP Interlocks & SHA-256 Batch Release Dossiers

Designed for BRCGS Global Standard Food Safety Issue 9 and SALSA audits. Floor tablets enforce daily GQA ingredient water testing, rinser nozzle/allergen pre-start inspections, and annual challenge validations — sealing every production run into a one-click SHA-256 Batch Release Dossier with 4-hour recall traceability.

  • Unified CCP Daybook for Water Lab (GQA) & Rinser Pre-Start
  • Split-BOM dry goods & liquid ingredient lot traceability
  • SHA-256 tamper-evident Batch Release Dossier PDF export

02.6 — Export

TTB & Multi-Pallet Export Packing Lists

Shipping to the US or EU? Cask histories, gauge records, and multi-pallet HS tariff export packing lists generate automatically with net/gross weights and commercial values.

  • Full cask history & gauge records in TTB-friendly formats
  • Multi-pallet export packing lists with HS tariff codes
  • Importer customs pack, complete on day one