Customs Act 1901

PART V - WAREHOUSES  

SECTION 85   LICENCE CHARGES  

Grant of licence

85(1)    

Subject to subsection (2A) , a warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant.

85(2)    
A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section 85A .

85(2A)    

A warehouse licence charge is not payable in respect of the grant of an excise-equivalent warehouse licence.

Renewal of licence

85(3)    
A warehouse licence charge is payable in respect of the renewal of a warehouse licence by the holder of the licence.

85(4)    

The holder of a warehouse licence liable to pay a warehouse licence charge in respect of the renewal of the warehouse licence must pay the charge in accordance with section 85A .