• Physical control and security

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

    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: 04 Jan 2016QC 39915