Understanding Consignment Information for Large Taxpayers
If you are a large taxpayer, you must submit additional consignment information in the ER1 report if you do not immediately pay duty on consignments when you send goods. You use the ER1 report to submit information about the production and removal of goods, and other relevant information, within ten days after the close of the month. You also include in the ER1 report information about when you received consignment goods back at your location.
You use the Excise Report Details program to enter information about the items that you send to another location for an additional manufacturing process and for which you have not paid duty, and those that you receive back from another location. Enter records for Section 4 for goods that you send. Enter records for Section 5 for goods that you receive.