102ANotices to Department by holder of warehouse licence

102A  Notices to Department by holder of warehouse licence  (1) This section applies only to goods that are, or are included in a class of goods that are, prescribed by the regulations.  (2) If goods are to be released from a warehouse for export, the holder of the warehouse licence must give notice to the Department electronically, within the period that begins at the prescribed time and ends at the prescribed time, stating that the goods are to be released and giving such particulars of the release of the goods as are required by an approved statement.  (3) The holder of a warehouse licence must give the Department notice in accordance with subsection (3A) if:  (a) goods that have previously been released for export from a warehouse covered by the licence are returned to the warehouse; or  (b) excise‑equivalent goods that have previously been released for export from a warehouse covered by the licence are returned to a different warehouse covered by that or any other excise‑equivalent warehouse licence.  (3A) A notice under subsection (3) must:  (a) be given electronically; and  (b) be given within the period prescribed by the regulations; and  (c) state that the goods have been returned; and  (d) include such particulars of the return of the goods as are required by an approved statement.  (4) A person who contravenes subsection (2) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.  (5) An offence against subsection (4) is an offence of strict liability. 102AA  Giving of notices Notices to persons  (1) A notice under this Part from the Comptroller‑General of Customs or a Collector to a person must be given to the person by:  (a) sending it by email to the last known email address of the person; or  (b) sending it by other electronic means to the person; or  (c) delivering it personally to the person; or  (d) sending it to the person by pre‑paid post or registered post to the person’s last known place of residence or business; or  (e) leaving it at:  (i) the person’s last known place of residence with some person apparently a resident of that place and apparently not less than 16 years of age; or  (ii) the person’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age; or  (f) for a notice to the holder of a warehouse licence (and in addition to paragraphs (a) to (e))—delivering it personally to a person who, at the time of delivery, apparently participates in the management or control of a warehouse covered by the licence. Notices to partnerships  (2) A notice under this Part from the Comptroller‑General of Customs or a Collector to a partnership must be given to the partnership by:  (a) sending it by email to the last known email address of the partnership or a partner in the partnership; or  (b) sending it by other electronic means to the partnership or a partner in the partnership; or  (c) delivering it personally to a partner in the partnership; or  (d) sending it to the partnership by pre‑paid post or registered post to the partnership’s last known place of business; or  (e) leaving it at the partnership’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age; or  (f) for a notice to the holder of a warehouse licence (and in addition to paragraphs (a) to (e))—delivering it personally to a person who, at the time of delivery, apparently participates in the management or control of a warehouse covered by the licence. Common rule  (3) For the purpose of the application of section 29 of the Acts Interpretation Act 1901 to the sending by post of a notice under this Part on a person or partnership who holds or held a warehouse licence, if the notice is posted as a letter addressed to the person or partnership at the address of a place that is or was covered by the licence, the notice is taken to be properly addressed. 102AB  Disclosure of excise‑equivalent warehouse licence information   An officer of Customs must disclose information relating to an excise‑equivalent warehouse licence (within the meaning of this Part) to a taxation officer if the officer of Customs reasonably believes that the disclosure is necessary for the purposes of the Commissioner of Taxation performing a function or exercising a power in relation to the register established under subsection 40(1) of the Excise Act 1901. Part VAAA—Cargo terminals Division 1—Preliminary 102B  Definitions cargo handler means a person who is involved in any of the following activities at a cargo terminal:  (a) the movement of goods subject to customs control into, within or out of the terminal;  (b) the loading, unloading or handling of goods subject to customs control at the terminal;  (c) the storage, packing or unpacking of goods subject to customs control at the terminal. cargo terminal means a place (other than a depot to which a depot licence relates or a warehouse to which a warehouse licence relates), within the limits of a port, airport or wharf, where:  (a) goods are located immediately after being unloaded from a ship that:  (i) has taken the goods on board at a place outside Australia; and  (ii) carried the goods to a port or wharf in a State or Territory where some or all of the goods are unloaded; or  (b) goods are located immediately after being unloaded from an aircraft that:  (i) has taken the goods on board at a place outside Australia; and  (ii) carried the goods to an airport in a State or Territory where some or all of the goods are unloaded; or  (c) goods are located immediately before being loaded on a ship or aircraft in which they are to be exported. cargo terminal operator, in relation to a cargo terminal, means a person who manages the cargo terminal. establishment identification, in relation to a cargo handler and a port, airport or wharf, means the handler’s identification code provided by a Collector for the port, airport or wharf. executive officer of a body corporate means a person, by whatever name called and whether or not a director of the body, who is concerned in, or takes part in, the management of the body. 102BA  Meaning of fit and proper person  (1) In deciding whether a natural person is a fit and proper person for the purposes of this Part, the decision‑maker must have regard to:  (a) any conviction of the person of an offence against this Act committed within the 10 years immediately before the decision; and  (b) any conviction of the person of an offence punishable by imprisonment for 1 year or longer:  (ii) against a law of a State or Territory;   if that offence was committed within the 10 years immediately before the decision; and  (c) whether the person has been refused a transport security card, or has had such a card suspended or cancelled, within the 10 years immediately before the decision; and  (d) if a request has been made of the person under subsection 102CF(2) and the Comptroller‑General of Customs is considering giving a direction to the person under Division 5—any misleading statement given by the person in response to the request.  (2) In deciding whether a company is a fit and proper person for the purposes of this Part, the decision‑maker must have regard to:  (ii) if punishable by a fine of 100 penalty units or more—against another law of the Commonwealth, or a law of a State or of a Territory;  (iii) within the 10 years immediately before the decision; and  (iv) at a time when any person who is presently a director, officer or shareholder of the company was such a director, officer or shareholder; and  (d) whether the company has executed, under Part 5.3A of that Act, a deed of company arrangement that has not yet terminated; and  (f) whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated. Division 2—Obligations of cargo terminal operators 102C  Notifying Department of cargo terminal  (1) The cargo terminal operator of a cargo terminal must notify the Department of:  (a) the terminal managed by the operator; and  (b) the terminal’s physical address.  (2) A notification must:  (a) be in a form approved, in writing, by the Comptroller‑General of Customs for the purposes of this section; and  (b) provide all the information, and be accompanied by any documents, required by the form. 102CA  Physical security of cargo terminal and goods  (1) The cargo terminal operator of a cargo terminal must ensure:  (a) adequate physical security of the terminal; and  (b) adequate security of goods at the terminal.  (2) At a minimum, the following requirements must be met in relation to a cargo terminal:  (a) the terminal must be protected by:  (i) adequate fencing; and  (ii) a monitored alarm system;  (b) entry or exit to the terminal must be controlled or limited;  (c) appropriate procedures and methods for ensuring the security of goods at the terminal must be in place.  (3) The cargo terminal operator of a cargo terminal must give the Department written notice of any substantial change that would affect:  (a) the physical security of the terminal; or  (b) the security of goods at the terminal.  (4) A notice must be given at least 30 days before the change occurs, unless the change is required in response to an emergency or disaster, in which case a notice must be given as soon as practicable.  (5) Within 30 days of being requested to do so by an authorised officer, the cargo terminal operator must provide documentation of the procedures and methods in place for ensuring the security of goods at the terminal. 102CB  Movement of signs at or near cargo terminal  (1) If an officer of Customs has placed a sign at or near a cargo terminal, the cargo terminal operator of the terminal must ensure that the sign is not concealed, moved or removed without the written approval of an authorised officer.  (2) Subsection (1) does not apply if:  (a) the sign is temporarily moved while maintenance or construction work is carried out; and  (b) the sign is moved for no more than 5 days. 102CC  Notification requirements relating to goods  (1) The cargo terminal operator of a cargo terminal must, within the time and in the manner mentioned in subsection (2), notify the Department of any of the following events:  (a) an unauthorised movement of goods subject to customs control in or from the cargo terminal;  (b) an unauthorised access to goods subject to customs control:  (i) in the cargo terminal; or  (ii) on a ship or aircraft within, or adjacent to, the terminal;  (c) an unauthorised access to an information system, whether electronic or paper based, relating to goods subject to customs control;  (d) an enquiry relating to goods subject to customs control from a person who does not have a commercial connection with the goods;  (e) a theft, loss or damage of goods subject to customs control;  (f) a break in and entry, or attempted break in, of the cargo terminal;  (g) a change that may adversely affect the security of the terminal;  (h) a suspected breach of a Customs‑related law in the cargo terminal.  (2) The notification of an event must:  (b) be made as soon as practicable, but not later than 5 days after the cargo terminal operator becomes aware of the event. 102CD  Unclaimed goods  (1) The cargo terminal operator of a cargo terminal must notify the Department, within the time and in the manner mentioned in subsection (2), of goods not belonging to the operator that remain at the terminal for more than 30 days.  (2) The notification must:  (a) be in writing, including:  (i) a description of the goods; and  (ii) the date the goods were received; and  (b) be made no later than 35 days after the date the goods were received. 102CE  Record keeping requirements  (1) The cargo terminal operator of a cargo terminal must keep a record of each person who enters the terminal.  (2) The record may be kept by electronic means.  (3) The record must include such particulars for each person as are prescribed by the regulations.  (4) Within 30 days of being requested to do so by an authorised officer, the cargo terminal operator must provide to the officer the records kept under this section for the period specified in the request.  (5) The disclosure of personal information in response to a request by an authorised officer is taken to be a disclosure that is authorised by this Act for the purposes of the Privacy Act 1988.  (6) Subsection (1) does not apply in relation to a person who is:  (a) an employee of the cargo terminal operator; or  (b) an officer or employee of, or of an authority of, the Commonwealth, a State or a Territory. 102CF  Fit and proper person  (1) The cargo terminal operator of a cargo terminal must take all reasonable steps to ensure that:  (a) the operator is a fit and proper person; and  (b) if the operator is a body corporate—each executive officer of the body corporate is a fit and proper person.  (2) Within 30 days of being requested to do so by an authorised officer, the cargo terminal operator must provide to the officer information that would support an assessment that:  (a) the operator is a fit and proper person; and  (b) if the operator is a body corporate—each executive officer of the body corporate is a fit and proper person. 102CG  Adequate training of staff   The cargo terminal operator of a cargo terminal must take all reasonable steps to educate and train its employees or other persons involved in the operator’s business to ensure their awareness of the operator’s responsibilities and obligations in relation to goods subject to customs control. 102CH  Complying with directions   The cargo terminal operator of a cargo terminal must comply with a written direction given by an authorised officer under section 102EB. 102CI  Responsibility to provide facilities and assistance   The cargo terminal operator of a cargo terminal must provide an authorised officer with all reasonable facilities and assistance for the effective exercise of their powers under a Customs‑related law. 102CJ  Comptroller‑General of Customs may impose additional obligations   The Comptroller‑General of Customs may, by legislative instrument, impose additional obligations on cargo terminal operators generally if the Comptroller‑General of Customs considers the obligations to be necessary or desirable:  (b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or 102CK  Offence—failure to comply with obligations or requirements  (a) the person is a cargo terminal operator; and  (b) the person fails to comply with an obligation or requirement:  (i) set out in this Division; or  (ii) set out in a legislative instrument made under section 102CJ. Division 3—Obligations of cargo handlers 102D  Certain provisions of Division 2 apply   Sections 102CC and 102CF to 102CI apply to a cargo handler in the same way as they apply to a cargo terminal operator. 102DA  Unpacking of goods in containers at cargo terminal   If goods are in a container at a cargo terminal, a cargo handler must not allow the container to be unpacked without the written approval of an authorised officer. 102DB  Facilitating transhipment or export of goods   If goods are imported into Australia and are subject to customs control, a cargo handler must not facilitate the transhipment or export of the goods without the written approval of an authorised officer. 102DC  Using establishment identification when communicating with Department  (1) When communicating electronically with the Department about activities undertaken at a port, airport or wharf, a cargo handler must use his, her or its correct establishment identification for the port, airport or wharf.  (2) Subsection (1) does not apply in relation to a particular port, airport or wharf if a cargo handler has the written approval of an authorised officer for the handler to use a contingency code for the port, airport or wharf. 102DD  Comptroller‑General of Customs may impose additional obligations   The Comptroller‑General of Customs may, by legislative instrument, impose additional obligations on cargo handlers generally if the Comptroller‑General of Customs considers the obligations to be necessary or desirable:  (b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or 102DE  Offence—failure to comply with obligations or requirements  (a) the person is a cargo handler; and  (b) the person fails to comply with an obligation or requirement:  (i) set out in section 102CC, 102CF, 102CG, 102CH or 102CI; or  (ii) set out in this Division; or  (iii) set out in a legislative instrument made under section 102DD. Note: For subparagraph (b)(i), see section 102D. Division 4—Powers of authorised officers 102E  General powers  (1) For the purpose of determining whether a provision of any Customs‑related law has been, or is being, complied with, an authorised officer may enter a cargo terminal and exercise the following powers:  (a) the power to inspect any document at the terminal;  (b) the power to take extracts from, or make copies of, any such document;  (c) the power to take into the terminal such equipment and materials as the authorised person requires for the purpose of exercising powers under a Customs‑related law in relation to the terminal.  (2) While at a cargo terminal, an authorised officer may:  (a) access electronic equipment at the terminal; and  (b) use a disk, tape or other storage device that:  (i) is at the terminal; or  (ii) can be used with the equipment or is associated with it; if the authorised officer has reasonable grounds for suspecting that the electronic equipment, disk, tape or other storage device is or contains information relating to a matter mentioned in subsection (3).  (3) For the purposes of subsection (2), the matters are:  (a) the unloading of goods subject to customs control from a ship or aircraft or their movement to a particular part of the cargo terminal; or  (b) the receipt of goods subject to customs control at the cargo terminal; or  (c) access to goods subject to customs control:  (i) in the cargo terminal; or  (ii) on a ship or aircraft within, or adjacent to, the terminal; or  (d) the security of goods subject to customs control in the cargo terminal; or  (e) where goods subject to customs control are stacked in the terminal; or  (f) ship bay plans relating to the terminal; or  (g) the rostering and attendance of staff at the terminal. 102EA  Power to make requests  (1) An authorised officer may request, in writing, that a cargo terminal operator of a cargo terminal:  (a) provide documentation to the officer of the procedures and methods in place for ensuring the security of goods at the terminal; or  (b) provide to the officer the records relating to each person who enters the terminal for the period specified in the request.  (2) An authorised officer may request, in writing, that a cargo terminal operator of a cargo terminal or a cargo handler:  (a) provide information to the officer that would support an assessment that:  (i) the operator or handler is a fit and proper person; and  (ii) if the operator or handler is a body corporate—each executive officer of the body corporate is a fit and proper person; or  (b) give the officer access to electronic equipment at the terminal for the purpose of obtaining information relating to a matter mentioned in subsection 102E(3). 102EB  Power to give directions Directions relating to cargo terminals  (1) An authorised officer may give a written direction to a cargo terminal operator of a cargo terminal requiring the operator to:  (a) carry out remedial work at or near the terminal to address security concerns; or  (b) install a closed‑circuit television system for the terminal; or  (c) keep all footage from a closed‑circuit television system. Directions relating to goods  (2) An authorised officer may give a written direction to:  (a) a cargo terminal operator of a cargo terminal; or  (b) a cargo handler in relation to a cargo terminal.  (3) A direction given under subsection (2) may relate to all or any of the following:  (a) the movement of goods subject to customs control into, within or out of the terminal;  (b) the loading, unloading or handling of goods subject to customs control at the terminal;  (c) the storage, packing or unpacking of goods subject to customs control at the terminal.  (4) A direction given under subsection (1) or (2) is not a legislative instrument. Other directions  (5) An authorised officer may, for the purpose of:  (a) preventing interference with goods subject to customs control at a cargo terminal; or  (b) preventing interference with the exercise of the powers or the performance of the functions of the authorised person or another authorised person in respect of a cargo terminal or of goods subject to customs control at the terminal; give directions to any person at the terminal.  (6) If a direction is given under subsection (5) in writing, the direction is not a legislative instrument. Division 5—Directions to cargo terminal operators or cargo handlers 102F  Directions to cargo terminal operators or cargo handlers etc.  (1) The Comptroller‑General of Customs may give a written direction to:  (a) a cargo terminal operator; or  (b) if a cargo terminal operator is a body corporate—an executive officer of the operator; that the person may not be involved, either indefinitely or for a specified period, in any way in the loading, unloading, handling or storage of goods subject to customs control in the terminal.  (2) The Comptroller‑General of Customs may give a written direction to:  (a) a cargo handler; or  (b) if a cargo handler is a body corporate—an executive officer of the handler; that the person may not be involved, either indefinitely or for a specified period, in any way in the loading, unloading, handling or storage of goods subject to customs control in a cargo terminal specified in the direction.  (3) Before giving a direction, the Comptroller‑General of Customs must be satisfied that:  (a) the person to whom the direction will be given is not a fit and proper person; or  (b) the direction is necessary:  (ii) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations. 102FA  Offence—failure to comply with direction  (a) the person is given a direction under section 102F; and  (b) the person fails to comply with the direction. Part VA—Special provisions relating to beverages   103  Interpretation bulk container means a container that has the capacity to have packaged in it more than 2 litres of customable beverage. container means any article capable of holding liquids. customable beverage means like customable goods:  (a) that are described in Chapter 22 of Schedule 3 to the Customs Tariff; and  (b) that are prescribed by the regulations for the purposes of this definition. 104  Customable beverage imported in bulk must be entered for warehousing   All customable beverage imported into Australia in bulk containers must initially be entered for warehousing under subsection 68(2) or (3). 105  Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs  (1) Customable beverage that has been imported into Australia in bulk containers and entered for warehousing must not be entered for home consumption unless:  (a) the customable beverage has been repackaged in containers other than bulk containers; or  (b) the Comptroller‑General of Customs, by notice in writing, permits the customable beverage to be entered for home consumption packaged in bulk containers.  (2) The Comptroller‑General of Customs must not permit customable beverage that has been imported into Australia in bulk containers and initially entered for warehousing to be subsequently entered for home consumption purposes in bulk containers unless:  (a) the containers have a capacity of not more than 20 litres or such other volume as the Comptroller‑General of Customs approves in writing; and  (b) the Comptroller‑General of Customs is satisfied that the customable beverage will not be repackaged in any other container for the purposes of retail sale. 105A  Delivery from customs control of brandy, whisky or rum  (1) Brandy, whisky or rum imported into Australia must not be delivered from customs control unless a Collector is satisfied that it has been matured by storage in wood for at least 2 years. brandy means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy. grape wine has the same meaning as in Subdivision 31‑A of the A New Tax System (Wine Equalisation Tax) Act 1999. rum means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum. whisky means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky. Part VAA—Special provisions relating to excise‑equivalent goods