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  • Physical control and security

    All excisable or excise equivalent goods (EEGs) that are placed into a customs warehouse are under the ATO's control until they are delivered into the Australian domestic market (home consumption). You must not intentionally move, alter or interfere with such goods without our permission.

    From 1 July 2019 this does not apply to imported tobacco products and permissions relating to imported tobacco as they are managed by the Department of Home Affairs. More information is available on the Department of Home Affairs websiteExternal Link.

    As a warehouse licence holder, you're responsible for:

    • the physical security of goods
    • accounting for the goods
    • ensuring that all legal and licence conditions are met.

    To ensure the security of warehoused goods only certain activities are permitted in licensed warehouses, including:

    • storage
    • blending
    • unpacking, replacing and packaging of certain types of goods.

    Any activities that involve 'value adding' are not permitted in licensed warehouses.

    We recommend you conduct regular stocktakes to:

    • check the accuracy of your stock records
    • identify omissions or errors in stock records
    • identify security issues (such as theft)
    • identify problems with plant and equipment.

    You must give ATO officers complete access to the customs warehouse specified in your licence so that our officers can undertake compliance activities, such as examining and taking account of EEGs on the premises.

    If you fail to keep goods safe or can't account for warehoused goods to our satisfaction, you may be required to pay an amount equal to the customs duty that would have been payable if the goods had been entered into the Australian domestic market on the day the demand for payment is made.

    See also:

    Last modified: 25 Jul 2019QC 39915