Customs Act 1901

PART V - WAREHOUSES  

SECTION 94   GOODS NOT WORTH DUTY MAY BE DESTROYED  

94(1)   [Where value less than duty payable]  

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.

94(2)   [Liability not affected]  

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.