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

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Customs Act 1901

55   Subsection 87(5)

Repeal the subsection, substitute:

(5) If the Comptroller-General of Customs is satisfied that all the goods in a former warehouse are the property of a person who held the licence that covered the former warehouse, instead of publishing the notice referred to in subsection (4) in respect of the former warehouse as required by that subsection, the Comptroller-General must ensure that the notice is:

(a) served, either personally or by post, on the person; or

(b) served personally on another person who, at the time of the cancellation of the licence, apparently participated in the management or control of the former warehouse.

Note: The Comptroller-General of Customs will still need to publish the notice as required by subsection (4) in relation to any former warehouses in respect of which they are not so satisfied.