give directions, in relation to the controlled goods, to any person in the depot.
(3A) A person who has been given a direction under subsection (1) or (3) must not intentionally refuse or fail to comply with the direction.
Penalty: 120 penalty units.
(4) A person who has been given a direction under subsection (1) or (3) must not refuse or fail to comply with the direction.
Penalty: 60 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
(6) This section does not limit the directions that a Collector may give under section 112C.
77Z Licences cannot be transferred
(1) Subject to subsection (2), a depot licence cannot be transferred to another person.
(2) A depot licence may be transferred to another person in the circumstances prescribed by the regulations.
77ZAA Access to depots
A Collector may, at any time, gain access to and enter, if necessary by force, any place covered by a depot licence and examine any goods at the place.
77ZA 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 depot 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 the depot.
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 depot 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 the depot.
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 depot licence, if the notice is posted as a letter addressed to the person or partnership at the address of the place that is or was the depot, the notice is taken to be properly addressed.
Part V—Warehouses
78 Interpretation
(1) In this Part, unless the contrary intention appears:
excise‑equivalent warehouse licence means a warehouse licence that authorises the warehousing of excise‑equivalent goods, but does not include a warehouse licence that:
(a) covers an outwards duty free shop (as defined in subsection 96A(1)); or
(b) covers an inwards duty free shop (as defined in subsection 96B(1)); or
(c) authorises the storage of goods (other than fuel) to be supplied to aircraft or ships as aircraft’s stores or ship’s stores.
An expression used in paragraph (c) of this definition that is defined in section 130C has the same meaning when used in that paragraph as it has in Part VII.
place includes an area, a building and a part of a building.
warehouse, in relation to a warehouse licence, means a warehouse covered by the licence.
warehouse licence means a licence granted under section 79 and includes such a licence that has been renewed under section 84.
warehouse licence application charge means the warehouse licence application charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 80.
warehouse licence charge means the warehouse licence charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 85.
warehouse licence variation charge means the warehouse licence variation charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 81B of this Act.
(3) For the purposes of this Part, a person is taken to participate in the management or control of a warehouse if:
(a) the person has authority:
(i) to direct the operations, or an important or substantial part of the operations, of the warehouse; or
(ii) to direct activities in the warehouse; or
(iii) to remove goods from the warehouse; or
(b) the person has authority to direct a person who has authority referred to in paragraph (a) in the exercise of that authority.
79 Warehouse licences
(1) Subject to this Part, the Comptroller‑General of Customs may grant a person or partnership a licence in writing, to be known as a warehouse licence, to warehouse goods at a place covered by the licence.
(2) A warehouse licence may cover:
(a) if the licence is an excise‑equivalent warehouse licence—one or more places; or
(b) otherwise—just one place.
(3) A warehouse licence may authorise, at a place covered by the licence, the warehousing of:
(a) goods generally; or
(b) goods included in one or more classes.
(4) A warehouse licence may also authorise, at a place covered by the licence and in relation to all or particular classes of goods warehoused at the place, any of the following activities to be carried on:
(a) blending;
(b) packaging;
(c) processing;
(d) manufacturing excisable goods;
(e) trading;
(f) other activities specified in the licence.
80 Application for a warehouse licence
(1) An application for a warehouse licence may be made to the Comptroller‑General of Customs.
(2) An application under subsection (1) may be made by document or electronically.
(3) A documentary application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be accompanied by any documents required by the form; and
(e) be signed in the manner indicated in the form; and
(f) except if the application is for an excise‑equivalent warehouse licence—be accompanied by the warehouse licence application charge.
(4) An electronic application must:
(a) communicate such information as is set out in an approved statement; and
(b) be accompanied by any documents required by the approved statement; and
(c) except if the application is for an excise‑equivalent warehouse licence—be accompanied by the warehouse licence application charge.
(5) An application cannot be made under subsection (1) to use a place described in the application to warehouse tobacco products.
80A Comptroller‑General of Customs may require applicant to supply further information or documents
(1) The Comptroller‑General of Customs may, by written notice given to an applicant for a warehouse licence, require the applicant to supply further information or documents in relation to the application within the period that is specified in the notice.
Note: See section 102AA for the ways in which the notice may be given to the applicant.
(2) The Comptroller‑General of Customs may extend the specified period if the applicant, in writing, requests the Comptroller‑General of Customs to do so.
(3) If the applicant:
(a) fails to supply the further information or documents within the specified period, or that period as extended under subsection (2); but
(b) supplies the information or documents at a later time;
the Comptroller‑General of Customs must not take the information or documents into account in determining whether to grant the warehouse licence.
81 Requirements for grant of warehouse licence
(1) The Comptroller‑General of Customs must not grant a warehouse licence if, in the Comptroller‑General’s opinion:
(a) where the applicant is a natural person—the applicant is not a fit and proper person to hold a warehouse licence; or
(b) where the applicant is a partnership—any of the partners is not a fit and proper person to be a member of a partnership holding a warehouse licence; or
(da) where the applicant is a company:
(i) the company is not a fit and proper company to hold a warehouse licence; or
(ii) any of the directors of the company is not a fit and proper person to be a director of a company holding a warehouse licence.
(1A) The Comptroller‑General must not grant a warehouse licence that covers a particular place if, in the Comptroller‑General’s opinion:
(a) if the applicant is a natural person:
(i) the applicant would not be in a position to occupy and control the place if the licence were granted; or
(ii) a person who would participate in the management or control of, or in the operations carried out at, the place (whether or not the person would be present at the place) is not a fit and proper person to so participate; or
(b) if the applicant is a partnership:
(i) none of the partners in the partnership would be in a position to occupy and control the place if the licence were granted; or
(ii) a person who would participate in the management or control of, or in the operations carried out at, the place (whether or not the person would be present at the place) is not a fit and proper person to so participate; or
(ba) if the applicant is a company:
(i) the company would not be in a position to occupy and control the place if the licence were granted; or
(ii) a person who would participate in the management or control of, or in the operations carried out at, the place (whether or not the person would be present at the place) is not a fit and proper person to so participate; or
(c) in any case—the physical security of the place is not adequate having regard to:
(i) the nature of the place; or
(ii) the kinds and quantity of goods that would be kept in the place; or
(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place; or
(d) in any case—the plant and equipment that would be used in relation to goods at the place are not suitable having regard to the nature of those goods and that place; or
(e) in any case—the books of account or records that would be kept in relation to the place would not be suitable to enable an officer of Customs to adequately audit those books or records; or
(f) it is inappropriate in all the circumstances to grant the licence covering the place, having regard to the matters covered by subsection (3A).
(2) The Comptroller‑General of Customs must, in determining whether a person is a fit and proper person for the purposes of paragraph (1)(a) or (b) or subparagraph (1)(da)(ii) or (1A)(a)(ii), (b)(ii) or (ba)(ii), have regard to:
(a) any conviction of the person for an offence against this Act committed within the 10 years immediately preceding the making of the application; and
(b) any conviction of the person for an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer, being an offence committed within the 10 years immediately preceding the making of the application; and
(c) whether the person is an undischarged bankrupt; and
(d) any misleading statement made under section 80 or 80A in relation to the application by or in relation to the person; and
(e) where any statement by the person in the application was false—whether the person knew that the statement was false; and
(f) whether the person has been refused a transport security identification card, or has had such a card suspended or cancelled, within the 10 years immediately preceding the making of the application.
(3) The Comptroller‑General of Customs must, in determining whether a company is a fit and proper company for the purposes of subparagraph (1)(da)(i), have regard to:
(a) any conviction of the company of an offence against this Act committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company; or
(b) any conviction of the company of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by a fine of 50 penalty units or more, being an offence committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company; or
(c) whether a receiver of the property, or part of the property, of the company has been appointed; or
(ca) whether the company is under administration within the meaning of the Corporations Act 2001; or
(cb) whether the company has executed under Part 5.3A of that Act a deed of company arrangement that has not yet terminated; or
(d) whether the company is under restructuring within the meaning of that Act; or
(da) whether the company has made, under Division 3 of Part 5.3B of that Act, a restructuring plan that has not yet terminated; or
(e) whether the company is being wound up.
(3A) For the purposes of paragraph (1A)(f), the matters covered by this subsection are the following:
(a) if the applicant is a natural person—the experience of the following in operations that would be performed upon, or in relation to, goods at the place:
(i) the applicant;
(ii) each person, known to the Comptroller‑General of Customs, who would participate in the management or control of, or in the operations carried out at, the place (whether or not the person would be present at the place);
(b) if the applicant is a partnership—the experience of the following in operations that would be performed upon, or in relation to, goods at the place:
(i) each partner in the partnership;
(ii) each person, known to the Comptroller‑General of Customs, who would participate in the management or control of, or in the operations carried out at, the place (whether or not the person would be present at the place);
(c) if the applicant is a company—the experience of the following in operations that would be performed upon, or in relation to, goods at the place:
(i) the company;
(ii) each director of the company;
(iii) each person, known to the Comptroller‑General of Customs, who would participate in the management or control of, or in the operations carried out at, the place (whether or not the person would be present at the place);
(d) in any case—the applicant’s operating procedures and processes that would apply at the place in relation to goods at that place.
(4) Subject to subsections (1) and (1A) of this section and subsection 79(2), if an application is made for a warehouse licence that would cover more than one place, the Comptroller‑General of Customs may decide:
(a) to grant a warehouse licence that covers any or all of the places; or
(b) to refuse the application in its entirety.
81A Grant of a warehouse licence
(1) If an application for a warehouse licence is made, the Comptroller‑General of Customs must decide whether or not to grant the licence within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the application; or
(b) if the Comptroller‑General of Customs, under section 80A, requires the applicant to supply further information or documents in relation to the application and the applicant supplies the information or documents in accordance with that section—the receipt of the information or documents.
(2) If the Comptroller‑General of Customs has not made a decision whether or not to grant the warehouse licence before the end of the period referred to in subsection (1), the Comptroller‑General of Customs is taken to have refused the application at the end of that period.
81AA Notice of refusal to grant a warehouse licence
If, in relation to an applicant for a warehouse licence, the Comptroller‑General of Customs refuses to grant a warehouse licence, or refuses to grant a warehouse licence in relation to a particular place, the Comptroller‑General must give the applicant written notice of the refusal and of the reasons for the refusal.
Note: See section 102AA for the ways in which the notice may be given to the applicant.
81B Variation of the place covered by a warehouse licence
Variation on application
(1) On application by the holder of a warehouse licence, the Comptroller‑General of Customs may (subject to subsections (4) to (5A)), by written notice given to the licence holder, vary the licence to do one or more of the following:
(a) remove a place from the places covered by the licence without substituting or adding any places;
(b) remove a place from the places covered by the licence and substitute a different place;
(c) add a place to the places covered by the licence, subject to subsection 79(2).
Note 1: To change the boundaries or other details of a place covered by a warehouse licence, the licence may be varied as mentioned in paragraph (b).
Note 2: See subsection (9) for variation on the Comptroller‑General’s own initiative.
(1A) An application under subsection (1) may be made by document or electronically.
(2) A documentary application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and