Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Customs Act 1901

38   After subsection 86(1)

Insert:

(1AA) A notice under this subsection:

(a) must state that, if the licence holder wishes to prevent the cancellation of the licence, the holder may, within 7 days after the day on which the notice was served, give to the Comptroller-General of Customs at an address specified in the notice a written statement showing cause why the licence should not be cancelled; and

(b) may, if it appears to the Comptroller-General of Customs to be necessary to do so:

(i) for the protection of the revenue; or

(ii) 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;

state that the licence is suspended.

(1AB) If a notice under subsection (1AA) states that a licence is suspended, the licence is suspended on and from the service of the notice.

(1AC) If a warehouse licence covers more than one warehouse, the Comptroller-General of Customs may give a notice under subsection (1AD) to the licence holder if the Comptroller-General has reasonable grounds for believing that:

(a) the physical security of a warehouse covered by the licence is no longer adequate having regard to the matters referred to in paragraph 81(1A)(c); or

(b) the plant and equipment used in a warehouse covered by the licence are such that the protection of the revenue in relation to goods in the warehouse is inadequate; or

(c) where the licence is held by a company - a director, officer or shareholder of the company who participates in the management or control of a warehouse covered by the licence is not a fit and proper person to so participate; or

(d) an employee of the holder of the licence, being an employee who participates in the management or control of a warehouse covered by the licence, is not a fit and proper person to so participate; or

(e) a condition to which the licence is subject that relates to a warehouse covered by the licence has not been complied with; or

(f) the licence holder has not, for a period of at least 3 years, warehoused excise-equivalent goods at a warehouse covered by the licence.

(1AD) A notice under this subsection:

(a) must state that, if the licence holder wants the warehouse licence to continue to cover the warehouse, the licence holder may, within 7 days after the day on which the notice was served, give to the Comptroller-General of Customs at an address specified in the notice a written statement showing cause why the warehouse should continue to be covered by the licence; and

(b) may, if it appears to the Comptroller-General of Customs to be necessary to do so:

(i) for the protection of the revenue; or

(ii) 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;

state that the licence is suspended in relation to the warehouse.

(1AE) If a notice under subsection (1AD) states that a licence is suspended in relation to a warehouse, the licence is suspended in relation to the warehouse on and from the service of the notice.