Customs & Excise inspectors do not normally notify the store/warehouse when they are planning to conduct an inspection.  This can happen every few months or even be as random as once every 1 or 2 years.  When Customs conduct an inspection they will either do spot check on specific items or they will do a thorough count of everything.  Customs will then ask us for a print out of your Bond Store Register Report to conduct their own reconciliation.  If any discrepancies are found, they will liaise with the company to see if any of the queries can be resolved.  If any of the bonded products cannot be accounted for, they will draw up a schedule of duty and vat that needs to be brought to account.  Most times they will also add interest on the vat portion as well as fines and penalties.  Regular reconciliations conducted by ourselves are to avoid this from happening!