Warehouse custody controls: verification, sealing and recordkeeping required before transfer or removal of bonded goods. Licensees must appoint a qualified warehouse keeper with authorised digital signatures, provide security, examination facilities and a computerised accounting system, and follow strict procedures for receipt, transfer and removal of goods. Verification of a one-time-lock, prompt reporting of discrepancies to the bond officer, endorsements and retention of transport and customs documents, and limits on manipulation of goods are required. Detailed records must be maintained and preserved, monthly returns filed, non-compliance attracts penalties, and limited exemptions may be granted.