CUSTOMS LICENSING CHARGES ACT 1997

PART 3 - WAREHOUSES  

SECTION 6E   AMOUNT OF WAREHOUSE LICENCE CHARGE - DUAL-LICENSED PLACE  

6E(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.

6E(2)    
The Comptroller-General of Customs may, by legislative instrument, determine goods for the purposes of paragraph (1)(c).

Grant of licence

6E(3)    
The amount of warehouse licence charge payable in respect of the grant of the warehouse licence is $1,000.

Renewal of licence

6E(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 .



 

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