61APermission to remove goods that are subject to CEO’s control

61A  Permission to remove goods that are subject to CEO’s control Permission to remove goods from and to particular places  (1) A Collector may give permission in writing to a person specified in the permission to remove goods of a kind specified in the permission that are subject to the CEO’s control from a place so specified to another place so specified and, until the permission is revoked, the permission is authority for the person to remove goods of that kind that are subject to the CEO’s control accordingly.  (2) A Collector may give permission in writing to a person specified in the permission to remove goods subject to the CEO’s control that are specified in the permission from a place so specified to another place so specified, and the permission is authority for the person to remove those goods accordingly.  (2AAA) A Collector may give permission in writing to the holder of:  (a) a storage licence; or  (b) a manufacturer licence other than a manufacturer licence authorising the manufacture of any tobacco goods; to remove goods that are subject to the CEO’s control from premises covered by the licence to any other premises at which goods of the kind being removed are authorised to be kept (whether by that or any other licence).  (2AAB) A Collector:  (a) must give permission under subsection (2AAA):  (i) on the grant of a licence covered by paragraph (2AAA)(a) or (b) that covers more than one premises; or  (ii) for a licence covered by paragraph (2AAA)(a) or (b) that covered only one premises when granted—if the Collector varies the licence to cover more than one premises; and  (b) otherwise, may give a permission under that subsection on application by the licence holder.  (2AAC) A permission given under subsection (2AAA) has effect subject to any conditions to which the licence that covers the premises from which the goods are removed is subject.  (2AAD) Until a permission under subsection (2AAA) is revoked, the permission is authority for the licence holder to remove goods subject to the CEO’s control accordingly.  (2AA) Despite any of the preceding subsections, a Collector must not give permission under subsection (1), (2) or (2AAA) in circumstances prescribed by the regulations. Permission to deliver goods for exportation  (2A) A Collector may give permission in writing to a person specified in the permission to deliver for exportation goods of a kind specified in the permission that are subject to the CEO’s control and, until the permission is revoked, the permission is authority for the person to deliver for exportation goods of that kind that are subject to the CEO’s control accordingly.  (2B) A Collector may give permission in writing to a person specified in the permission to deliver for exportation goods subject to the CEO’s control that are specified in the permission, and the permission is authority for the person to deliver those goods accordingly. Certain permissions may be revoked  (2C) A Collector may, by written notice given to the licence holder, revoke a permission under subsection (1), (2AAA) or (2A). Permission may be subject to conditions  (3) Permission under subsection (1), (2), (2AAA), (2A) or (2B) may be given subject to the condition that the person to whom the permission is given complies with such conditions as are specified in the permission, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts. Contravening a condition of a permission  (4) A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a condition specified in the permission.  (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.  (5) If, before the goods were removed, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a condition specified in the permission, then, for the purposes of paragraph 116(1)(d), the removal of the goods is taken not to have been authorised by this Act.  (6) A person must not fail to comply with a condition specified in a permission given under this section.  (7) Strict liability applies to subsection (6).