Customs Amendment (Export Controls and Other Measures) Act 2011 (63 of 2011)

Schedule 2   Strengthening of security measures at depots and warehouses

Part 2   Warehouse licences

Customs Act 1901

43   After section 82

Insert:

82A The CEO may impose additional conditions to which a warehouse licence is subject

(1) The CEO may, at any time after a warehouse licence is granted, impose additional conditions to which the licence is subject if the CEO considers the conditions to be necessary or desirable:

(a) for the protection of the revenue; or

(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or

(c) for any other purpose.

(2) If the CEO imposes conditions under subsection (1):

(a) the CEO must, by written notice to the holder of the warehouse licence, notify the holder of the conditions; and

(b) the conditions cannot take effect before:

(i) the end of 30 days after the giving of the notice; or

(ii) if the CEO considers that it is necessary for the conditions to take effect earlier - the end of a shorter period specified in the notice.

82B The CEO may vary the conditions to which a warehouse licence is subject

(1) The CEO may, by written notice to the holder of a warehouse licence, vary:

(a) the conditions specified in the warehouse licence under section 82; or

(b) the conditions imposed under section 82A to which the licence is subject.

(2) A variation under subsection (1) cannot take effect before:

(a) the end of 30 days after the giving of the notice under that subsection; or

(b) if the CEO considers that it is necessary for the variation to take effect earlier - the end of a shorter period specified in the notice given under that subsection.

(3) This section does not limit subsection 82(5).

82C Breach of conditions of a warehouse licence

(1) The holder of a warehouse licence must not breach a condition to which the licence is subject under section 82 or 82A (including a condition varied under subsection 82(5) or section 82B).

Penalty: 50 penalty units.

(2) An offence against subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).