Persons who manufacture, process or divide narcotics are required to record, at the time of the operation and thereafter, in the register provided for in article R. 5132-81 or to record using the computer system provided for in the same article :
1° The operations carried out ;
2° The nature and quantity of the narcotics used;
3° The nature and quantity of the products obtained;
4° The losses resulting from these operations.
The inspectors of the Agence nationale de sécurité du médicament et des produits de santé shall give a discharge for such losses on this register or on the printouts of the records, if they appear to them to be the normal result of the declared processing or handling operations.
This register, the records and editions of these records for periods of no more than one month, as well as the documents attesting to the destruction referred to in the last paragraph, are kept for ten years from the date of the last operation referred to, to be presented at the request of the competent authorities.
In the event of the sale of the business or enterprise, or if there is a change in the holder of the authorisation, the former and the new holders will draw up an inventory of the stock of narcotics; this inventory will be signed by the seller and the buyer and will be kept by the latter for ten years.
Substances or preparations, plants or parts of plants and medicinal products classified as narcotics are destroyed under the responsibility of the holder of the authorisation referred to in article R. 5132-74, in the presence of the latter and a bailiff. The holder of the authorisation sends a copy of the document certifying this destruction to the Director General of the Agence nationale de sécurité du médicament et des produits de santé at the time of the annual report provided for in Article R. 5132-83.