Customs Act 1901
85Licence charges
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85 Licence charges
Grant of licence
(1) Subject to subsection (2A), a warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant.
(2) A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section 85A.
(2A) A warehouse licence charge is not payable in respect of the grant of an excise‑equivalent warehouse licence.
Renewal of licence
(3) A warehouse licence charge in respect of the renewal of a warehouse licence, that is not an excise‑equivalent warehouse licence, is payable by the holder of the licence in accordance with section 84.