Section I: Attachments

Note: The following information and documentation must be included as attachments with your application. Write the attachment letter – for example 'A' – on each document you provide.

Attachment A

If the applicant is a company, you will need to provide an organisational chart of the corporate membership structure. This should detail the share structure of the company, related companies and holding companies. This information is to be detailed to a public company or individual level. We will use this information to risk assess your company, related companies and individual associates of your company.

Attachment B

Related companies are any companies that are related under the Corporations Act 2001. If the application is for a private warehouse, that is, the warehouse is to be used solely for the storage of goods owned by your company and goods owned by companies which are related to your company, provide the following:

• full names of the companies
• addresses of the companies
• an explanation of the relationship between the companies – for example, a written statement from the company's solicitor or accountant explaining the relationship in accordance with the Corporations Act 2001.

Attachment C

Provide a copy of your business plan and the last audited financial statements of your company, such as balance sheet and trading, and profit and loss accounts. If audited statements are not available, you must provide the most current profit and loss statement and balance sheet, or any financial statements showing your present trading and financial positions.

If you do not have a business plan or financial statements, we may ask you to provide the following:

• sales projections
• estimated expenses
• a statement of assets and liabilities
• an assessment of strengths and weaknesses
• an assessment of opportunities and threats
• estimated profit/loss figures
• the estimated value of goods to be stored in the warehouse
• a cash budget showing your ability to pay customs duty when it is due
• assets and liabilities.

Attachment D

You must attach an A4-size copy of the warehouse site plan showing all of the following details:

• the area to be licensed must be shaded
• the location of access points including doors, windows, roller doors, vehicular access, lifts and staircases
• the location of security system movement sensors, cameras and reed switches
• the location where activities will occur within the building but not necessarily within the licensed area – for example, packing and distribution, retail stock storage, office space and amenities
• the location of storage tanks, if required – see Question 14.

The plan needs to be accurate and drawn to scale. You must also clearly show the location of the building in relation to surrounding streets and adjoining buildings.

Attachment E

If the premises to be licensed are a section or part of a building, not an entire building, you need to describe how the area to be licensed will be physically separated from the rest of the building. If the building is shared with another tenant or company, the proposed licensed area can only be under the control of the applicant and must not include any area under the control of another tenant. The licensed area must be separated by a wall or strong metal fencing and a higher level of security may be required.

Also, describe the construction and layout of the proposed warehouse – for example, two-storey building, double-brick walls, reinforced concrete floors, tile roof, two doorways secured by steel doors, a vehicular entrance. In some cases, the warehouse may consist of a number of large storage tanks in a defined secure area including perimeter fencing.

You must provide photographs of the section of the building to be licensed that clearly illustrate the construction and layout.

Attachment F

Provide a statement on whether asbestos is present in the building in which the proposed licensed area is located. You must notify us of asbestos in the workplace in accordance with occupational health and safety guidelines as exposure to asbestos has been identified as a health risk.

Attachment G

Provide details of existing or proposed security arrangements for the warehouse. The type of information you could provide includes:

• locks or bars on doors and windows
• burglar alarms, security lighting, security guard patrols or closed-circuit television (CCTV) cameras that make it likely any unauthorised access will be noticed
• your gate security system that identifies
  • all people entering and leaving the site and confirms their right to do so
  • the type and quantity of goods entering and leaving the site
   
• your surveillance system
• procedures to handle and retain information from your surveillance system
• your access control procedures, for example, limited distribution of keys and access swipe cards or codes
• your security procedures when breaches are detected, for example, whether a back-to-base system is activated.

Provide photographs showing the existing security arrangements that you have in place. The level of security must be at the same level or higher as security for the storage and sale of similar goods in the Australian commercial environment.

You must also detail access arrangements for the warehouse by company personnel, including key/access pass holders and access by the public. Electronic security should be marked on the warehouse site plan – Attachment D.

Attachment H

Provide evidence of ownership of the land/property where the warehouse is situated - for example, a copy of the certificate of title or a rates notice. If the land/property is leased, provide a copy of the signed schedule to the lease document. The lease documentation provided should show:

• all the parties to the lease
• the period of the lease
• if you, as the lessee, have sole access to and control of the premises – if you are not the only person with access to or control of the premises, list all the people who have and their terms of access.

If you do not have a lease for the premises, provide documentary evidence of your arrangement with the owner that includes the following:

• the owner's name
• the period of your arrangement
• the terms of the agreement
• if you have sole access to and control of the premises – if you are not the only person with access to or control of the premises, list all the people who have and their terms of access
• the signature of the owner, showing their consent to the arrangement.

Attachment I

Adequate equipment must be provided by you to enable us to examine goods stored in the warehouse. Provide a list and photographs of the examination equipment that you will make available to us. Depending on the types of goods stored, this may include:

• forklifts
• heavy and fine weighing scales
• measuring tape
• an examination bench
• hydrometers
• alcoholic-strength tables
• graduated measuring flasks.
• Provide any certificates of calibration for any tanks that have been professionally calibrated – see Question 14.

Attachment J

If you have a current insurance policy, provide a copy of your policy.

We recommend you obtain commercial insurance that includes an amount to cover any customs duty payable in the event of theft or loss of the goods. If you cannot account for goods on which customs duty has not been paid, you must pay an amount equal to the customs duty that is payable on those goods.

Attachment K

You must keep adequate records that provide a clear audit trail of all incoming and outgoing warehoused goods. The warehouse licence holder is responsible for all goods stored in the warehouse and is liable for the duty, or an amount equal to the duty, on any goods that cannot be accounted for.

The licence holder must keep permanent records that satisfactorily account for all goods received, stored and that pass through the warehouse. What constitutes satisfactory record keeping will vary according to the nature of the business.

What you may need to record or hold includes:

• Nature 20 warehouse declaration information, including the line number and quantity received
• Nature 30 (N30) ex-warehouse import declaration information details, including the line number and quantity received
• Authority to deal information generated when a N30 is finalised
• movement application documentation – single movement permission (non-export) and continuing movement permission (non-export)
• remission applications
• details of all LPG and LNG sales made when claiming automatic remission.

Details generally included in the warehouse recording system are:

• date in and out
• inwards document number – for example, N20, single movement permission number
• number of packages
• description of goods
• item identification
• outward document number – for example, N30, single movement permission number, export declaration number
• stock balance
• any loss or wastage including that related to repacking or manufacturing.

Note: Records may be manual or electronic and must be made available to our officers on request.

Provide the following information on your manual or electronic-based record-keeping system.

Manual-based recording systems

If your record-keeping system is manual, provide the following information:

• a description of the record-keeping system showing the inter-connection between the recording of the receipt of goods into the warehouse, the location of the goods, their subsequent movement (including processing where relevant) and final acquittal
• a description of the location of the records and the designation of the person or group that processes them
• copies of the registers, forms or other documents to be used in warehouse operations.

Electronic-based recording systems

If your record-keeping system is electronic, provide the following information:

• details about the computer system, including software name, procedures for recording the receipt and delivery of goods, audit capability and report capability – include copies of each report
• the location of the computer records
• arrangements in place for us to access information from the system during compliance activities
• how you will back up these records.

If a licence holder intends to introduce a new record-keeping system, we must be advised of these details before the new system is introduced.

Additional information we may need

We may contact you to obtain additional information once we have reviewed your application.

Additional information we may need could include:

• Financial security – Most warehouse operations will need to submit a financial security against the duty liability of the goods stored in the warehouse. This security may be in the form of cash or a bank guarantee. Guarantees by related companies or insurance companies are not acceptable. We will advise you of the amount of security, where relevant, during the application process.
• Constitutional documents – A copy of one or more of the following documents to establish the arrangements under which the company operates
  • articles of association
  • constitution
  • replaceable rules
  • partnership agreement
  • certificate of registration of a foreign company
  • trust deed.