Before permitting discharge into storage you should consider: The probable amount of credit involved The revenue reputation of the trader The incidence of returns Whether there is any reason to suspect fraud; and The acceptability of written evidence (e.g. delivery notes, records or returns, correspondence), which can be produced by the trader to support a claim of duty credit. Witnessing a return and sampling If you decide to attend to witness a return, two representative samples of the returned product should be drawn by the trader in your presence before discharge to storage. This is unnecessary where you are satisfied as to the composition of the returned product and can immediately agree the amount of credit due, if appropriate.