When warehoused goods are temporarily removed and later returned, which form is used to record the return into warehousing?

• A. Form C27
• B. Form C23
• C. Form C24
• D. Form C25

Answer: (A)

When goods that were stored in a warehouse are taken out temporarily, a precise record is needed to show they’ve returned and are back under warehousing controls. Form C27 is the document designated for this re-entry into warehousing. It formally updates the warehouse ledger to reflect that the items have been brought back into storage, preserving the chain of custody and correct duty/tax status.

In practice, this form ties the return to the original warehousing event, notes what was returned, when, and where inside the warehouse the goods are placed, and ensures the movement is auditable. Other forms exist for different warehouse movements (like the initial removal or other departures), so they wouldn’t accurately capture the act of returning goods to warehousing.