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

56   After section 87A

Insert:

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 (f) 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 vary a licence under subsection (1) by written notice:

(a) served, either personally or by post, on the licence holder; or

(b) served personally on a person who, at the time of service, apparently participates in the management or control of one or more warehouses covered by the licence.

(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.

(5) Subject to subsection (6), if the Comptroller-General of Customs varies a warehouse licence under subsection (1), the Comptroller-General must, by notice:

(a) published on the Department's website; and

(b) published in the Gazette; and

(c) published in a newspaper or newspapers circulating in each locality in which a place that is no longer a warehouse covered by the licence is situated;

inform the owners of goods in each former warehouse:

(d) that they are required, within a time specified in the notice or any further time allowed by the Comptroller-General of Customs, to:

(i) pay to the Collector duty payable in respect of their goods in a former warehouse; or

(ii) remove any of their goods warehoused in a former warehouse to another place in accordance with permission obtained from the Collector; and

(e) that, if they do not comply with the requirements of the notice, the 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 a person who holds the licence that covered the former warehouse, instead of publishing the notice referred to in subsection (5) in respect of the former warehouse as required by that subsection, the Comptroller-General must ensure that the notice is:

(a) served, either personally or by post, on the person; or

(b) served personally on another person who, at the time of the variation of the licence, apparently participated in the management or control of the former warehouse.

Note: The Comptroller-General of Customs will still need to publish the notice as required by subsection (5) in relation to any former warehouses in respect of which the Comptroller-General is not so satisfied.

(7) If the owner of goods to which a notice under subsection (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.