Operational intelligence · Control architecture
From BOM to FIFO inventory discharge: the Annex 24 automated ecosystem
Reliable inventory discharge starts with master data quality, continues through the relationship between materials and production, and ends with reconciliation that can be explained.
01 · ECOSYSTEM
Inventory discharge is the result of a data chain
Annex 24 organizes master data, customs information, materials used, movements and reports. SECIIT adds interfaces and processes connecting the corporate system with customs information. If a link arrives late or with a different key, discharge can be mathematically correct but operationally wrong.
Master data
Identify materials and products
Structure
Links product and consumption
Receipts
Incorporate declarations and balances
Issues
Trigger returns and allocations
Discharge
Applies FIFO and generates evidence
02 · FOUNDATIONS
Master data provides the ecosystem’s keys
In SECIIT, the part number or internal key connects corporate system materials with movements, customs information and discharge. The commercial unit of measure and TIGIE unit must also coexist without ambiguity.
Identity
A stable part number or internal key without duplicates.
Classification
Consistent description, tariff code and material type.
Measurement
Commercial unit, TIGIE unit and documented conversions.
Relationship
Product, material and operation linked through the same keys.
03 · CONSUMPTION
The bill of materials translates production into consumption
In manufacturing, this is usually called the BOM or bill of materials. Annex 24 refers to relating finished product quantity to actual component consumption, shrinkage and waste. This relationship calculates how much material must be discharged for each issue.
Exported product×consumption per unit=material to discharge
Actual operations must account for units of measure, structure validity, shrinkage, waste and adjustments.
“BOM” is an operational description of this relationship. The obligation must be interpreted through the applicable Annex 24 text and the company’s actual controls.
04 · ENGINE
How automatic FIFO discharge works
FIFO first allocates to the oldest temporary import declaration with a remaining goods balance. If that balance is insufficient, the difference moves to the next declaration in chronological order.
Record the issue
The return, transfer or regime change identifies the affected product or material.
Determine consumption
Production and its structure enable calculation of each component’s quantity.
Find the oldest balance
The system finds the first declaration with an available balance for that material.
Apply discharge
Consume the required balance; if insufficient, move to the next declaration.
Preserve evidence
Update balances and retain the relationship between issue, material and affected declarations.
05 · EXCEPTIONS
Exceptions must also be part of the model
Waste
They are discharged upon donation, destruction, transfer, regime change or return, following FIFO.
Disassembly
Recovered parts retain a link to the original goods; the unrecoverable remainder is treated as waste.
Adjustments
They must be received and reconciled with corporate system movements and inventory.
Fixed assets and value
They have their own rules; SECIIT offers value-based discharge under the cases specified in the annex.
06 · CONTROL
Six tests to assess automation
The same part number identifies the material in purchasing, manufacturing, customs and discharge.
Unit conversions produce the same result across all interfaces.
Bills of materials have validity periods and change control.
Every issue can be traced back to the declarations affected by FIFO.
Waste, disassembly and adjustments follow an approved, traceable workflow.
Reports of receipts, issues, balances, discharge and adjustments reconcile with each other.
07 · TRACEABILITY
Official sources
The architecture and controls described must be adapted to the applicable category, company processes and current text.
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