Customs Regulation 2015

PART 6 - WAREHOUSES  

Division 1 - Warehouse licences  

SECTION 36   PAYMENT OF WAREHOUSE LICENCE CHARGE IN RESPECT OF THE RENEWAL OF A WAREHOUSE LICENCE  

36(1)    
For section 85A of the Act, this section sets out when a warehouse licence charge in respect of the renewal of a warehouse licence must be paid.

36(2)    
For the renewal of a warehouse licence for a financial year, the amount of the warehouse licence charge must be paid:


(a) in full before the end of 1 July in that financial year; or


(b) in 4 equal instalments, before the end of 1 July, 1 October, 1 January and 1 April in that financial year.

Election to pay in full or by instalments

36(3)    
The holder of the warehouse licence must, by notice given to the Comptroller-General of Customs, elect to pay the charge in full or in instalments.




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