87BVariation of excise‑equivalent warehouse licence to remove warehouse

87B  Variation of excise‑equivalent warehouse licence to remove warehouse  (1) Subject to subsection (2), the Comptroller‑General of Customs may vary an excise‑equivalent warehouse licence to no longer cover a particular warehouse if:  (a) the licence covers more than one warehouse; and  (b) the Comptroller‑General is satisfied as to any of the matters mentioned in paragraphs 86(1AC)(a) to (g) in relation to the particular warehouse.  (2) The Comptroller‑General must not vary a warehouse licence under subsection (1) if the effect of varying the licence would be that no warehouses are covered by the licence. Note: If this subsection prevents the variation of a licence, the licence may be cancelled (see paragraphs 86(1)(a) and 87(1)(a)).  (3) The Comptroller‑General must, under subsection (1), vary a licence by written notice given to the licence holder.  (4) If a warehouse licence is varied under subsection (1) to no longer cover a warehouse (a former warehouse), the Collector may:  (c) by notice in writing to the licence holder, require the licence holder 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 licence holder, require the licence holder to pay to the Commonwealth in respect of the services of officers required as the result of the licence being varied (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) if the licence holder fails to comply with a requirement under paragraph (c) of this subsection in relation to goods—remove the goods from the former warehouse to a warehouse; and  (g) if goods have been removed in accordance with paragraph (f) of this subsection—by notice in writing to the licence holder, require the licence holder 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.  (5) Subject to subsection (6), if under subsection (1) the Comptroller‑General of Customs varies a warehouse licence and goods remain in a former warehouse, the Comptroller‑General must publish a notice, by any means the Comptroller‑General considers appropriate, informing owners of goods in the former warehouse:  (a) that they are required, within a time specified in the notice or any further time allowed by the Comptroller‑General, to:  (ii) remove their goods in the former warehouse to another place in accordance with permission obtained from the Collector; and  (b) that, if they do not comply with the requirements of the notice, their goods in the former warehouse will be sold.  (6) If the Comptroller‑General of Customs is satisfied that all the goods in a former warehouse are the property of the person who holds the licence, the Comptroller‑General is not required to publish a notice under subsection (5) in relation to the former warehouse. Instead, the Comptroller‑General must give a notice to the person informing the person:  (a) that the person is required, within a time specified in the notice or any further time allowed by the Comptroller‑General, to:  (ii) remove the person’s goods in the former warehouse to another place in accordance with permission obtained from the Collector; and  (b) that, if the person does not comply with the requirements of the notice, the person’s goods in the former warehouse will be sold. Note 1: The Comptroller‑General of Customs will still need to publish the notice as required by subsection (5) in relation to a former warehouse in respect of which the Comptroller‑General is not so satisfied. Note 2: See section 102AA for the ways in which the notice may be given to the person.  (7) If the owner of goods to which a notice under subsection (5) or (6) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Comptroller‑General of Customs, the goods may be sold by a Collector.