8. Accounts
The manufacturer shall keep accounts in a Register in such form as the Comptroller may require showing the receipt and disposal of all goods imported or received from an Excise Warehouse for manufacture or processing. The accounts shall show the port of importation and ship by which the goods have been imported, the date and number of the entry and the quantity and description of the goods together with any marks by which the goods can be identified. In the case of locally distilled spirits received from an excise warehouse, the accounts shall show the place whence received, the date and number of the permit accompanying the spirits and the quantity and strength of the spirits. Whenever the normal records kept by the manufacturer for his or her own information can be satisfactorily used for this purpose, the Comptroller may in his or her discretion accept such form of accounts and dispense with the use of an official register in which to keep the required accounts. The accounts, together with all relative invoices, packing slips, permits or other documents relating to the goods shall be made available by the manufacturer for inspection by the proper officer as and when he or she may require.