Regulation 89

a stock book for recording the quantity, description and country of origin of all duty-paid goods (including raw materials and components of manufacture) received into the factory and the number of the relative duty-payment permit or other document authorising removal;

a register in which shall be entered the quantity and description of all duty-paid goods used for the purpose of manufacture, the quantity and description of the goods including by-products resulting from manufacture, the manner of disposal thereof, and, if applicable, the number of the permit or authorisation under which the goods were removed; and

a waste stock book recording waste, spillage, loss by accident or any other cause.

at all times keep at the factory the stock books, register and waste stock book, books of account, invoices and other documents connected with his manufacturing operations;

produce on demand at any time for the inspection of the proper officer of customs the said books and documents, and allow that officer to make such abstracts therefrom as he may think fit;

allow at any time the proper officer of customs to examine, inspect, weigh or check the stocks of duty-paid goods and of manufactured or semi-manufactured goods held on the premises and, for this purpose that officer may require to see every package and the contents thereof and also to draw samples of such goods for purpose of analysis; and

permit the proper officer of customs to inspect all labels, wrappers or containers used or attached, or intended to be used or attached, in connection with the goods manufactured by him.