Customs Depot Licensing Charges Amendment Act 2015 (140 of 2015)

Schedule 1   Amendments

Customs Depot Licensing Charges Act 1997

6   After section 6A

Insert:

Part 3 - Warehouses

6B Imposition of charges

(1) Warehouse licence application charge payable as set out in section 80 of the Customs Act is imposed.

(2) Warehouse licence charge payable as set out in section 85 of the Customs Act is imposed.

(3) Warehouse licence variation charge payable as set out in section 81B of the Customs Act is imposed.

6C Amount of warehouse licence application charge

The amount of warehouse licence application charge payable by an applicant for a warehouse licence is $3,000, or, if another amount not exceeding $4,500 is prescribed, that other amount.

6D Amount of warehouse licence charge - general

Grant of licence

(1) The amount of warehouse licence charge payable in respect of the grant of a warehouse licence is:

(a) for the grant of a warehouse licence that comes into force on a 1 July - $4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount; or

(b) for the grant of a warehouse licence that comes into force on a day in a financial year other than 1 July - the amount worked out using the formula:

Renewal of licence

(2) The amount of warehouse licence charge payable in respect of the renewal of a warehouse licence is $4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount.

Section subject to section 6E

(3) This section is subject to section 6E.

6E Amount of warehouse licence charge - dual-licensed place

(1) The amount of warehouse licence charge payable in respect of the grant or renewal of a warehouse licence is worked out under this section if:

(a) the warehouse licence is for a place that is also a premises specified in a manufacturer licence granted under the Excise Act 1901; and

(b) the place is used primarily for the manufacture of excisable goods classified under item 10 of the Schedule to the Excise Tariff Act 1921; and

(c) goods determined in an instrument under subsection (2) of this section are used in the manufacture of those excisable goods.

(2) The Comptroller-General of Customs may, by legislative instrument, determine goods for the purposes of paragraph (1)(c).

Grant of licence

(3) The amount of warehouse licence charge payable in respect of the grant of the warehouse licence is $1,000.

Renewal of licence

(4) The amount of warehouse licence charge payable in respect of the renewal of the warehouse licence is $0.

Note: If paragraphs (1)(a), (b) and (c) are not satisfied, the amount of warehouse licence charge payable in respect of the renewal of the warehouse licence is worked out under section 6D.

6F Amount of warehouse licence variation charge

The amount of warehouse licence variation charge payable by an applicant for the variation of a warehouse licence is $300, or, if another amount not exceeding $450 is prescribed, that other amount.

Part 4 - Customs brokers

6G Imposition of charges

(1) Customs broker licence application charge payable as set out in section 183CA of the Customs Act is imposed.

(2) Customs broker licence charge payable as set out in section 183CJA of the Customs Act is imposed.

6H Amount of customs broker licence application charge

The amount of customs broker licence application charge payable by an applicant for a broker's licence is:

(a) if the applicant is a natural person who does not intend to act as a customs broker in his or her own right when the licence is in force - $130, or, if another amount not exceeding $195 is prescribed, that other amount; or

(b) in any other case - $1,300, or, if another amount not exceeding $1,950 is prescribed, that other amount.

6J Amount of customs broker licence charge

The amount of customs broker licence charge payable in respect of the grant or renewal of a broker's licence is:

(a) if the holder of the licence is a natural person who does not intend to act as a customs broker in his or her own right when the licence is in force - $240, or, if another amount not exceeding $360 is prescribed, that other amount; or

(b) in any other case - $2,400, or, if another amount not exceeding $3,600 is prescribed, that other amount.

Part 5 - Regulations