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Best practices for audit-ready record keeping: Maintain an electronic stock register updated at each transfer point Reconcile physical stock counts against electronic records monthly Store all purchase orders, delivery receipts, and customs declarations in a single, searchable system Document any stock discrepancies immediately with a written explanation Engage with the ABFs Trusted Trader programme to signal good-faith compliance Pro Tip: Voluntary self-disclosure of errors to the ABF consistently results in reduced penalties compared to errors detected during enforcement

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