(b) the Comptroller‑General is satisfied on any other grounds that cancellation of the licence is necessary for the protection of the revenue or 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.
(1A) The Comptroller‑General of Customs may cancel a warehouse licence if:
(a) the Comptroller‑General receives a written request from the holder of the licence that the licence be cancelled on and after a specified day; or
(b) the holder of the licence has applied for the Comptroller‑General to vary the licence as mentioned in paragraph 81B(1)(a) and the effect of doing so would be that no place is covered by the licence.
(2) The Comptroller‑General of Customs must, under this section, cancel a warehouse licence by notice in writing:
(a) given to the holder of the licence; and
(b) setting out the reasons for the cancellation.
Note: See section 102AA for the ways in which the notice may be given to the holder of the licence.
(4) Subject to subsection (5), if under this section the Comptroller‑General of Customs cancels a warehouse licence and goods remain in a place that was a warehouse covered by the licence (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:
(i) pay to the Collector duty payable in respect of their goods in the former warehouse; or
(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.
(5) If the Comptroller‑General of Customs is satisfied that all the goods in a former warehouse are the property of the person who held the licence, the Comptroller‑General is not required to publish a notice under subsection (4) 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:
(i) pay to the Collector duty payable in respect of the person’s goods in the former warehouse; or
(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 (4) 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.
(6) Where the owner of goods to which a notice under subsection (4) or (5) 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.
87A Refund of warehouse licence charge on cancellation of a warehouse licence on request
(1) If:
(a) a warehouse licence is cancelled under subsection 87(1A) before the end of a financial year; and
(b) the person or partnership (the former holder) who held the licence before its cancellation has paid some or all of the warehouse licence charge for that financial year;
the former holder is entitled to a refund of an amount worked out in accordance with the regulations.
(2) If subsection (1) applies and the former holder has paid the warehouse licence charge in respect of the renewal of the licence for the following financial year, the former holder is entitled to a refund of the full amount of that charge.
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.
Note: See section 102AA for the ways in which the notice may be 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:
(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) 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.
Note: See section 102AA for the ways in which the notice may be given to the licence holder.
(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:
(i) pay to the Collector duty payable in respect of their goods in the former warehouse; or
(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:
(i) pay to the Collector duty payable in respect of the person’s goods in the former warehouse; or
(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.
87C Collector may give directions in relation to warehouse or to goods subject to customs control
(1) A Collector may, for the protection of the revenue or 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, give written directions under this section to:
(a) the holder of a warehouse licence; or
(b) a person participating in the management or control of a warehouse covered by a warehouse licence;
in relation to a warehouse covered by the licence or to goods in a warehouse covered by the licence that are subject to customs control (the controlled goods).
(2) A direction under subsection (1) must be a direction:
(a) to move, or not to move, controlled goods within the warehouse; or
(b) about the storage of controlled goods in the warehouse; or
(c) to move controlled goods to another warehouse or a depot; or
(d) about the unpacking from receptacles of controlled goods; or
(e) about the packing into receptacles of controlled goods; or
(f) about the physical security of the warehouse; or
(g) about plant or equipment used in relation to controlled goods; or
(h) to give to the Collector, within the specified period and in the specified manner, specified information in relation to the management of controlled goods; or
(i) to produce to the Collector, within the specified period and in the specified manner, specified documents in relation to the management of controlled goods; or
(j) to make specified changes, within the specified period, to specified information, or specified documents, in relation to the management of controlled goods.
(3) For the purposes of paragraph (2)(h), (i) or (j), the period specified in the direction must be at least 7 days after the day the direction is given.
(4) A Collector may, for the purpose of:
(a) preventing interference with controlled goods in a warehouse covered by a warehouse licence; or
(b) preventing interference with the exercise of the powers or the performance of the functions of a Collector in respect of a warehouse covered by a warehouse licence or of controlled goods at the warehouse;
give directions, in relation to the controlled goods, to any person at the warehouse.
(5) A person commits an offence if:
(a) the person is given a direction under subsection (1) or (4); and
(b) the person refuses or fails to comply with the direction.
Penalty: 120 penalty units.
(6) A person commits an offence of strict liability if:
(a) the person is given a direction under subsection (1) or (4); and
(b) the person refuses or fails to comply with the direction.
Penalty: 60 penalty units.
(7) This section does not limit the directions that a Collector may give under section 112C.
89 Death of licence holder
If the holder of a warehouse licence, being a natural person, dies, the licence shall be deemed to be transferred to his or her legal personal representative.
90 Obligations of holders of warehouse licences
(1) The holder of a warehouse licence must, at each warehouse covered by the licence:
(a) stack and arrange goods in the warehouse so that officers have reasonable access to, and are able to examine, the goods;
(b) provide officers with adequate space and facilities for the examination of goods in the warehouse and with devices for accurately measuring and weighing such goods;
(c) if required by a Collector, provide adequate office space and furniture and a telephone service, for the official use of officers performing duties at the warehouse; and
(d) provide sufficient labour and materials for use by a Collector in dealing with goods in the warehouse for the purposes of this Act.
Penalty: 30 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) A requirement imposed on the holder of a warehouse licence under paragraph (1)(c) shall be set out in a notice in writing given to the holder of the licence.
Note: See section 102AA for the ways in which the notice may be given to the holder of the licence.
91 Access to warehouses
A Collector may, at any time, gain access to and enter, if necessary by force, any warehouse and examine any goods in the warehouse.
92 Repacking in warehouse
A Collector may, in accordance with the regulations, permit the owner of warehoused goods to sort, bottle, pack or repack those goods.
93 Regauging etc. of goods
Where:
(a) any warehoused goods are examined by an officer or by the owner of the goods with the approval of an officer; and
(b) the examination shows that there has been a decrease in the volume or weight of the goods since they were first entered;
the volume or weight of the goods shall, for the purposes of this Act or any other law of the Commonwealth, be taken to be:
(c) except where paragraph (d) applies—the volume or weight found on that examination; or
(d) where, in the opinion of a Collector, that decrease is excessive—the volume or weight shown in the original entry reduced to an extent that the Collector considers appropriate;
and duty in respect of the goods is payable accordingly.
94 Goods not worth duty may be destroyed
(1) Where a Collector is satisfied that the value of any warehoused goods is less than the amount of duty payable in respect of the goods, he or she may, if requested by the owner of the goods to do so, destroy the goods and remit the duty.
(2) The destruction of warehoused goods under subsection (1) does not affect any liability of the owner of the goods to pay the holder of a warehouse licence any rent or charges payable in respect of the goods.
95 Revaluation
Where a Collector is satisfied that warehoused goods that have been valued for the purposes of this Act in accordance with Division 2 of Part VIII have deteriorated in value as the result of accidental damage, the Collector may, if requested by the owner of the goods to do so, cancel that valuation and, for the purposes of this Act and in accordance with Division 2 of Part VIII revalue those goods as at the time of the revaluation.
96 Arrears of warehouse charges
(1) Where any rent or charges in respect of warehoused goods has or have been in arrears for:
(a) except where paragraph (b) applies—6 months; or
(b) where the goods are the unclaimed baggage of a passenger or member of the crew of a ship or aircraft—30 days;
a Collector may sell the goods.
(2) In this section, member of the crew includes:
(a) in relation to a ship—the master, a mate or an engineer of the ship; and
(b) in relation to an aircraft—the pilot of the aircraft.
96A Outwards duty free shops
(1) In this section:
international flight means a flight, whether direct or indirect, by an aircraft between a place in Australia from which the aircraft takes off and a place outside Australia at which the aircraft lands or is intended to land.
international voyage means a voyage, whether direct or indirect, by a ship between a place in Australia and a place outside Australia.
outwards duty free shop means a warehouse in respect of which the relevant warehouse licence authorises the sale in the warehouse of goods to relevant travellers.
proprietor, in relation to an outwards duty free shop, means the holder of the warehouse licence that relates to the outwards duty free shop.
relevant traveller means a person:
(a) who intends to make an international flight, whether as a passenger on, or as a pilot or member of the crew of, an aircraft; or
(b) who intends to make an international voyage, whether as a passenger on, or as the master or a member of the crew of, a ship.
(2) Subject to the regulations (if any), a Collector may give permission, in accordance with subsection (3), for goods that are specified in the permission and are sold to a relevant traveller in an outwards duty free shop that is specified in the permission to be:
(a) delivered to the relevant traveller personally for export by him or her when making the international flight or voyage in relation to which he or she is a relevant traveller; and
(b) exported by the relevant traveller when making that flight or voyage without the goods having been entered for export;
and, subject to subsection (13), the permission is authority for such goods to be so delivered and so exported.
(3) Permission under subsection (2) is given in accordance with this subsection if it is in writing and is delivered to the proprietor of the outwards duty free shop to which the permission relates.
(4) Permission under subsection (2) may relate to particular goods, all goods, goods included in a specified class or classes of goods or goods other than goods included in a specified class or classes of goods.