83Duration of warehouse licence

83  Duration of warehouse licence

 (1) A warehouse licence comes into force on the date on which the licence is granted, unless the Comptroller‑General specifies a different date in a written notice given to the applicant, in which case the licence comes into force on the specified date.

 (1A) A warehouse licence that is not an excise‑equivalent warehouse licence remains in force until the cancellation or expiry of the licence, whichever occurs first.

 (1B) For the purposes of subsection (1A), a licence expires at the end of:

 (a) unless paragraph (b) of this subsection applies—the next 30 June following the grant of the licence; or

 (b) if the licence is renewed one or more times under section 84—subject to that section, the last day of the 12 month‑period beginning on the 1 July following the most recent renewal.

 (1C) An excise‑equivalent warehouse licence remains in force until the licence is cancelled.

 (2) Notwithstanding that a warehouse licence has not been renewed, a Collector may:

 (c) by notice in writing to the last holder of the licence, require him or her to remove all or specified goods in the former warehouse to a warehouse approved by the Collector; and

 (d) take such control of the former warehouse or all or any goods in the former warehouse as may be necessary for the protection of the revenue or for 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; and

 (e) by notice in writing to the last holder of the licence, require him or her to pay to the Commonwealth in respect of the services of officers required as the result of the licence not having been renewed (including services relating to the supervision of activities in relation to the former warehouse permitted by a Collector, the stocktaking of goods in the former warehouse or the reconciliation of records relating to such goods) such fee as the Comptroller‑General of Customs determines having regard to the cost of the services; and

 (f) where the last holder of the licence fails to comply with a requirement under paragraph (c) in relation to goods, remove the goods from the former warehouse to a warehouse; and

 (g) where goods have been removed in accordance with paragraph (f), by notice in writing to the last holder of the licence, require him or her to pay to the Commonwealth in respect of the cost of the removal such fee as the Comptroller‑General of Customs determines having regard to that cost.

Note: See section 102AA for the ways in which the notice may be given to the last holder of the licence.

 (3) Subject to subsection (4), if a warehouse licence has not been renewed and goods remain in the former warehouse, the Comptroller‑General of Customs must publish a notice, by any means the Comptroller‑General considers appropriate, informing owners of goods in the former warehouse: