Special warehouse custody rules require licensed keepers, bond officer supervision, strict records and restricted transfers for compliance. Regulations create a framework for licensed customs bonded warehouses requiring appointment of a digitally authorised warehouse keeper, physical security and a computerised accounting system; bond officers control locking, entry, receipt, transfer and removal of goods; transfers and removals require bond officer presence, prescribed forms and one-time locks on transport; licensees must maintain and preserve detailed records, file monthly returns, and are subject to penalties under the Act while the Board may exempt classes of goods.