Special warehouse licensing requires eligibility, solvency, insurance and compliance for storage of notified dutiable goods. Licensing for special warehouses authorises storage of notified dutiable goods subject to eligibility (citizenship or incorporation), solvency certification, undertakings on terms, supervision cost recovery and appointment of an experienced warehouse keeper; licences may be refused for insolvency, convictions, penalisation, unsoundness of mind, pending bankruptcy or criminal proceedings, or unsuitable premises.