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  • Records you need to keep

    We are responsible for administering excise equivalent goods (EEG) warehouses, under delegation from the Department of Immigration and Border Protection (DIBP).

    As a warehouse licence holder, it is important you adhere to the conditions of your licence and you are aware that you are responsible for:

    • physical security of goods
    • accounting for the goods
    • ensuring that all legal and licence conditions are met
    • undertaking a stocktake at least once per financial year
    • keeping accurate and auditable records of the condition and quantity of the goods received, moved, unpacked/repacked and stored.

    Your records need to provide a clear audit trail of all incoming and outgoing warehoused goods. Records should satisfactorily account for all goods that pass through the warehouse. The warehouse records should be consistent with the full import declaration (FID) under which the goods entered and leave your warehouse. Your records should reflect the details included on the document that authorised the movement.

    Records may include:

    • warehouse declarations (N20)
    • import declarations out of a warehouse (N30)
    • details of EEGs used in excise manufacture
    • 'authority to deal' information generated when an N30 is finalised
    • movement permissions
    • remission applications
    • details of liquefied petroleum gas (LPG) and liquefied natural gas (LNG) sales when claiming automatic remission.

    See also:

    Requirements for records

    All records must be legible and in English. They must be kept for five years after the authorised release of goods from the warehouse, in Australia or overseas. We recommend you regularly update the systems and methods used to store your records.

    Warehouse records must physically track individual items of stock based on the number of the N20 under which they entered the warehouse. Similarly, N30s and weekly settlement returns must refer to the actual N20 number of the goods delivered where use of multiple clearance codes has not been approved.

    You must also keep records to show that an entry or return has been made correctly. This includes documents that come into your possession before, on, or after the making of an entry or return.

    If you (as a freight forwarder, shipping line, airline, depot or stevedore) have completed the DIBP requirements for the import or export of EEGs on behalf of the owner of the goods, you must keep commercial documents relating to the cargo, and its carriage to or from Australia, that come into your possession.

    These records may include:

    • commercial invoices
    • packing lists
    • airway bills and bills of lading
    • evidence of payment made or received (such as letter of credit or telegraphic transfers)
    • tally sheets
    • gate delivery or receipt records
    • permits (where applicable).

    If you're a broker or agent acting on behalf of the owner of the EEGs, you need to keep evidence of your communications with the DIBP and the ATO.

    Keeping consistent records will limit the impact of compliance activity on your business operations. If consistent records are not kept, we may need to impose special conditions on your licence, detailing the specific information we require.

    What your records should cover

    Goods received

    Your records should include the following data elements:

    • date received
    • N20 number
    • permission number and dispatching warehouse if received from another licensed warehouse
    • line sequence number (if more than one line)
    • tariff classification
    • goods description
    • quantity received
    • quantity unit
    • warehouse unit value
    • international transport and insurance.

    Goods despatched

    Your records should include the following data elements:

    • date despatched/date used in excise manufacture
    • N20 number
    • permission number and receiving warehouse if dispatching to another licensed warehouse
    • line sequence number (if more than one line)
    • N30 number (for prepayment N30s)
    • tariff classification
    • goods description
    • quantity despatched
    • quantity unit
    • warehouse unit value
    • international transport and insurance.

    Goods in storage

    Your records should include the following data elements:

    • date received
    • N20 number
    • permission number and dispatching warehouse if received from another licensed warehouse
    • line sequence number (if more than one line)
    • tariff classification
    • goods description
    • quantity received
    • quantity dispatched
    • quantity remaining
    • quantity unit
    • warehouse unit value
    • international transport and insurance.

    Example: Poor record-keeping

    In this example, an import belonging to Party Pty Ltd arrives at ABC Bond under N20 ABC123XYZ. The following are evidence of poor record-keeping:

    • The goods description in the bond register is not consistent with the description used in the import declaration and does not provide a meaningful description of the goods.
    • The goods description is not recorded in a standardised way eg product name, unit size, % alcohol volume.
    • The warehouse unit value recorded in a bond register differs from the unit value recorded on import/warehouse entry documentation.
    • The bond register does not separate entries by a unique identifier (such as line number), making it hard to follow N20 entries with more than 1 line.
    Information obtained from the import declaration

    IDN

    Import Dec line number

    Nature Type

    Importer Full Name

    Goods Description

    Warehouse Quantity Unit

    Quantity Value

    ABC123XYZ

    1

    N20

    Party Pty Ltd

    Smokey Sticks 20 Blue Originals

    NO

    350,000

    ABC123XYZ

    2

    N20

    Party Pty Ltd

    Polish Vodka Rye & Wheat 100ml 38.5% 120btl 40 per ctn

    Litre Alcohol

    4.62

    Information recorded into the bond register

    N20

    N30

    Goods Description

    Cases In

    Cases Out

    ABC123XYZ

    Nil

    Blue 20 Smokey Sticks

    35

    Nil

    ABC123XYZ

    Nil

    Polish Vodka Wheat 40 Bottles/Carton

    3

    Nil

     

    End of example

    See also:

    Last modified: 31 Oct 2017QC 21381