Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 2   Removing goods from licensed premises to other licensed premises

Division 1   Amendments

Customs Act 1901

175   After subsection 71E(3AB)

Insert:

Movement permissions - excise-equivalent warehouse licences

(3AC) The Comptroller-General of Customs may give permission in writing to the holder of an excise-equivalent warehouse licence to remove excise-equivalent goods from the warehouse or warehouses covered by the licence to any other warehouse at which excise-equivalent goods of the kind being removed are authorised to be warehoused (whether by that or any other excise-equivalent warehouse licence).

(3AD) The Comptroller-General of Customs:

(a) must give a permission under subsection (3AC) to the holder of an excise-equivalent warehouse licence:

(i) on the grant of the licence if the licence covers more than one warehouse; or

(ii) for a licence that when granted covered only one warehouse - if the Comptroller-General varies the licence to cover more than one warehouse; and

(b) otherwise, may give a permission under that subsection on application by the licence holder.

(3AE) A permission given under subsection (3AC) has effect subject to any conditions that apply to the licence that covers the warehouse from which the goods are removed.

Effect of movement permissions

(3AF) A permission given under paragraph (3AB)(c) or subsection (3AC) is, until revoked, authority for the person to whom the permission is given to move goods to which the permission relates accordingly.

Forfeiture of goods moved otherwise than as permitted