Stock Register Maintenance — Daily Obligations for Excise Licensees

How to maintain the mandatory stock register for liquor received, sold, and in stock.

Every excise licensee must maintain a stock register in the prescribed format showing daily receipts, sales, and closing stock. This register must be kept at the premises and produced on demand by any Excise Officer.

1. Obtain the prescribed stock register format for your licence type from the Excise Office.
2. Record EVERY receipt of stock on the day of receipt: date, brand, quantity, transport pass number, supplier name.
3. Record EVERY sale on the day it occurs: date, quantity sold, cash memo / invoice number.
4. Calculate closing stock at the end of each day: Opening Stock + Receipts - Sales = Closing Stock.
5. Ensure no entries are erased or overwritten — corrections must be initialled.
6. Keep the register at the licensed premises at all times.
7. Produce the register immediately on request by any visiting Excise Officer.
8. Preserve completed registers for the period required by the rules (typically 3-5 years — confirm with Excise Office).
9. Cross-check stock register with physical stock periodically to detect discrepancies.

Prescribed stock register format for your licence type (obtain from Excise Office)

Maintain at your licensed premises — subject to inspection by Excise Officers

Stock register maintenance is mandatory under the applicable excise rules for each licence type. Failure to maintain or produce the register is an offence. Refer to current rules for your licence.