Requires an administrative system for stock, movements and production and cooperation with stamps and inspections.
What should you do now?Reconcile production, receipts, dispatches and closing stock and document differences.
What does this Article provide?
Requires an administrative system for stock, movements and production and cooperation with stamps and inspections.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
Licensee duties require controls connecting inventory, production and movement and enabling inspections and required markings. Explain quantity differences with evidence rather than relying on month-end manual balancing entries. Records must remain available for lawful supervision.
Relevant to producers or warehouse operators keeping goods under suspension.
Reconcile production, receipts, dispatches and closing stock and document differences.
How can this rule appear in practice?
If a count shows a shortage, document and investigate it rather than changing stock simply to match the system.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Hiding shortages through an unexplained stock adjustment.
Related Articles
Registration and warehouses guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Reconcile production, receipts, dispatches and closing stock and document differences.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for registration and warehouse-licensing applications on the NBR portal.