Customs Regulation 2015

PART 6 - WAREHOUSES  

Division 8 - Other matters relating to warehouses  

SECTION 69   DUTY-PAID OR FREE GOODS IN WAREHOUSES  

69(1)    

Any goods remaining in a warehouse after duty for the goods has been paid remain at the risk of the owner, and the Commonwealth is not liable in any way to a claim of any kind in relation to the goods.

69(2)    
The holder of the warehouse licence may remove the goods from a warehouse if:

(a) the Collector has ordered the removal; and

(b) the holder of the warehouse licence has given notice to the owner.