(d) be signed in the manner indicated in the form; and
(e) except if the application is in relation to an excise‑equivalent warehouse licence—be accompanied by the warehouse licence variation charge.
(2AA) An electronic application must:
(a) communicate such information as is set out in an approved statement; and
(b) except if the application is in relation to an excise‑equivalent warehouse licence—be accompanied by the warehouse licence variation charge.
(2A) If:
(a) a licence (the first licence) covers a particular place; and
(b) the Comptroller‑General of Customs varies another warehouse licence held by the same licence holder to cover the place;
the Comptroller‑General must, by written notice given to the licence holder:
(c) unless paragraph (d) applies—vary the first licence to no longer cover the place; or
(d) if the effect of varying the first licence as mentioned in paragraph (c) would be that no places are covered by the licence—cancel the first licence.
(3) The Comptroller‑General of Customs may, by written notice given to an applicant for the variation of a warehouse licence, require the applicant to give further information in relation to the application:
(a) within the period that is specified in the notice; or
(b) within such further period as the Comptroller‑General of Customs allows.
Note: See section 102AA for the ways in which the notice may be given to the applicant.
(4) If an application for the variation of a warehouse licence is made under subsection (1), the Comptroller‑General of Customs must not grant the application if, in the Comptroller‑General’s opinion:
(a) the physical security of a place that would be covered by the licence as varied would not be 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 if the variation were made; or
(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place if the variation were made; or
(b) the plant and equipment that would be used in relation to goods in a place that would be covered by the licence as varied would not be suitable having regard to the nature of those goods and that place; or
(c) the books of account or records that would be kept in relation to a place that would be covered by the licence as varied would not be suitable to enable an officer of Customs adequately to audit those books or records.
(5) The Comptroller‑General of Customs must not grant an application under subsection (1) to vary a warehouse licence to substitute or add a place to the places covered by the licence if, in the Comptroller‑General’s opinion, the place would be too remote from the nearest place where officers, who regularly perform their functions, would be able conveniently to check whether the Customs Acts are being complied with at the place.
(5A) If paragraph (1)(a) applies, the Comptroller‑General must vary the licence to remove the place unless the effect of doing so would be that no place is covered by the licence.
Note: The Comptroller‑General must cancel the licence if this subsection prevents the variation of the licence (see paragraph 87(1A)(b)).
(5B) Subject to subsections (4), (5) and (5A) of this section and subsection 79(2), if an application is made to vary a warehouse licence in relation to more than one place, the Comptroller‑General need not vary the licence in relation to each of those places.
(6) If an application is made under subsection (1), the Comptroller‑General of Customs must decide whether or not to grant the application:
(a) if paragraph (b) of this subsection does not apply—within 60 days after receiving the application; or
(b) if:
(i) the Comptroller‑General of Customs requires the applicant to give further information under subsection (3); and
(ii) the applicant supplies the information in accordance with that subsection;
within 60 days after receiving the information.
(7) If the Comptroller‑General of Customs has not made a decision whether or not to grant an application made under subsection (1) before the end of the period that applies under subsection (6), the Comptroller‑General of Customs is taken to have refused the application at the end of that period.
(8) If a warehouse licence is varied under subsection (1) to remove a place (the former warehouse) from the places that are covered by the licence, a Collector may:
(a) permit goods to be placed in the former warehouse; and
(b) permit the removal of goods from the former warehouse, including the removal of goods to a warehouse; and
(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) 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)—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.
Note: See section 102AA for the ways in which the notice may be given to the licence holder.
Variation on own initiative
(9) The Comptroller‑General of Customs may, on the Comptroller‑General’s own initiative, vary a warehouse licence by:
(a) in any case—removing any place covered by the licence and substituting a different place; or
(b) if the licence is an excise‑equivalent warehouse licence:
(i) removing a place from the places covered by the licence without substituting or adding any places, provided that after the variation there is at least one place that is covered by the licence; or
(ii) adding a place to the places covered by the licence.
Note: To change the boundaries or other details of a place covered by a warehouse licence, the licence may be varied as mentioned in paragraph (a).
(10) The Comptroller‑General of Customs must give the holder of the warehouse licence a copy of the variation under subsection (9). The variation takes effect at the time the copy is given.
82 Conditions of a warehouse licence—general
(1) A warehouse licence is subject to the condition that, if:
(a) a person not described in the application for the licence as participating in the management or control of a warehouse covered by the licence commences so to participate; or
(aa) a person described in the application for the licence as participating in the management or control of a warehouse covered by the licence ceases to do so; or
(b) in the case of a licence held by a partnership—there is a change in the membership of the partnership; or
(ba) in the case of a licence held by a company—any of the following events occurs:
(i) the company is convicted of an offence of a kind referred to in paragraph 81(3)(a) or (b);
(ii) a receiver of the property, or part of the property, of the company is appointed;
(iii) an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001;
(iv) the company executes a deed of company arrangement under Part 5.3A of that Act;
(iva) a small business restructuring practitioner for the company is appointed under section 453B of that Act;
(ivb) the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;
(v) the company begins to be wound up; or
(c) a person who participates in the management or control of, or in the operations carried out at, a warehouse covered by the licence, the holder of the licence or, in the case of a licence held by a partnership, a member of the partnership:
(i) is convicted of an offence referred to in paragraph 81(2)(a) or (b); or
(ii) becomes bankrupt; or
(iii) has been refused a transport security identification card, or has had such a card suspended or cancelled, within the applicable period referred to in paragraph 86(1A)(d);
the holder of the licence shall, within 30 days after the occurrence of the event referred to in whichever of the preceding paragraphs applies, give the Comptroller‑General of Customs particulars in writing of that event.
(1A) A warehouse licence is subject to the condition that the holder of the licence must not cause or permit a substantial change to be made:
(a) to a matter affecting the physical security of a warehouse covered by the licence; or
(b) to plant or equipment used in relation to goods in a warehouse covered by the licence; or
(c) to the keeping of accounts or records in relation to a warehouse covered by the licence; or
(d) to the holder’s operating procedures or processes that apply at a warehouse covered by the licence in relation to goods at the warehouse;
unless the holder has given to the Comptroller‑General of Customs 30 days’ notice of the proposed change.
(2) A warehouse licence is subject to the condition that no tobacco products will be warehoused in a warehouse covered by the licence.
(3) A warehouse licence is subject to such other conditions (if any) as are specified in the licence that the Comptroller‑General of Customs considers to be necessary or desirable:
(a) for the protection of the revenue; or
(b) 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; or
(c) for any other purpose.
(4) The conditions specified in a warehouse licence may include:
(a) conditions specifying the persons or classes of persons whose goods may be warehoused in any one or more of the warehouses covered by the licence; and
(b) conditions limiting the operations that may be performed upon, or in relation to, goods in any one or more of the warehouses covered by the licence.
(5) The Comptroller‑General of Customs must, in writing and upon application by the holder of a warehouse licence for a variation of the conditions to which the licence is subject:
(a) vary those conditions; or
(b) refuse to vary those conditions.
(6) Subsection (5) does not limit section 82B.
Kind of application
(7) An application under subsection (5) may be made by document or electronically.
(8) 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.
(9) 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.
Notification of decisions
(10) If the Comptroller‑General of Customs, under subsection (5), varies the conditions to which the licence is subject, the Comptroller‑General must give the holder of the licence a copy of the variation. The variation takes effect at the time the copy is given.
(11) If the Comptroller‑General of Customs, under subsection (5), refuses to vary the conditions to which the licence is subject, the Comptroller‑General must give the holder of the licence 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 holder of the licence.
82A Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject
(1) The Comptroller‑General of Customs may, at any time, impose additional conditions to which the licence is subject if the Comptroller‑General of Customs considers the conditions to be necessary or desirable:
(a) for the protection of the revenue; or
(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
(c) for any other purpose.
(2) If the Comptroller‑General of Customs imposes conditions under subsection (1):
(a) the Comptroller‑General of Customs must, by written notice to the holder of the warehouse licence, notify the holder of the conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
(ii) if the Comptroller‑General of Customs considers that it is necessary for the conditions to take effect earlier—the end of a shorter period specified in the notice.
Note: See section 102AA for the ways in which the notice may be given to the holder of the licence.
82B Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject
(1) The Comptroller‑General of Customs may, by written notice to the holder of a warehouse licence, vary:
(a) the conditions specified in the warehouse licence under section 82; or
(b) the conditions imposed under section 82A to which the licence is subject.
Note: See section 102AA for the ways in which the notice may be given to the holder of the licence.
(2) A variation under subsection (1) cannot take effect before:
(a) the end of 30 days after the giving of the notice under that subsection; or
(b) if the Comptroller‑General of Customs considers that it is necessary for the variation to take effect earlier—the end of a shorter period specified in the notice given under that subsection.
(3) This section does not limit subsection 82(5).
82C Breach of conditions of a warehouse licence
(1) The holder of a warehouse licence must not breach a condition to which the licence is subject under section 82 or 82A (including a condition varied under subsection 82(5) or section 82B).
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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:
(a) permit goods to be placed in the former warehouse; and
(b) permit the removal of goods from the former warehouse, including the removal of goods to a warehouse; and
(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:
(a) that they are required, within a time specified in the notice or any further time allowed by the Comptroller‑General, to: