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All the conditions applying to the approval and control of a conventional store also apply to an 鈥渆lectronic removal store鈥�.

The particular conditions applying to 鈥渆lectronic removal鈥� arise from the fact that it will be impossible to readily distinguish, merely by their physical location within the store, between duty paid and duty suspended stock. Everything from the receipt of product into the store to its electronic and eventual physical removal, including the correct calculation of duty liability at the moment of 鈥榚lectronic removal鈥�, depends on the trader鈥檚 computer system. The involvement of the Computer Audit Unit (CAU) is essential.