Customs Amendment (Strengthening and Modernising Licensing and Other Measures) Act 2024 (79 of 2024)

Schedule 1   Amendments

Part 8   Strengthening integrity controls

Customs Act 1901

167   Before section 88

Insert:

87C Collector may give directions in relation to warehouse or to goods subject to customs control

(1) A Collector may, for the protection of the revenue or 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, give written directions under this section to:

(a) the holder of a warehouse licence; or

(b) a person participating in the management or control of a warehouse covered by a warehouse licence;

in relation to a warehouse covered by the licence or to goods in a warehouse covered by the licence that are subject to customs control (the controlled goods ).

(2) A direction under subsection (1) must be a direction:

(a) to move, or not to move, controlled goods within the warehouse; or

(b) about the storage of controlled goods in the warehouse; or

(c) to move controlled goods to another warehouse or a depot; or

(d) about the unpacking from receptacles of controlled goods; or

(e) about the packing into receptacles of controlled goods; or

(f) about the physical security of the warehouse; or

(g) about plant or equipment used in relation to controlled goods; or

(h) to give to the Collector, within the specified period and in the specified manner, specified information in relation to the management of controlled goods; or

(i) to produce to the Collector, within the specified period and in the specified manner, specified documents in relation to the management of controlled goods; or

(j) to make specified changes, within the specified period, to specified information, or specified documents, in relation to the management of controlled goods.

(3) For the purposes of paragraph (2)(h), (i) or (j), the period specified in the direction must be at least 7 days after the day the direction is given.

(4) A Collector may, for the purpose of:

(a) preventing interference with controlled goods in a warehouse covered by a warehouse licence; or

(b) preventing interference with the exercise of the powers or the performance of the functions of a Collector in respect of a warehouse covered by a warehouse licence or of controlled goods at the warehouse;

give directions, in relation to the controlled goods, to any person at the warehouse.

(5) A person commits an offence if:

(a) the person is given a direction under subsection (1) or (4); and

(b) the person refuses or fails to comply with the direction.

Penalty: 120 penalty units.

(6) A person commits an offence of strict liability if:

(a) the person is given a direction under subsection (1) or (4); and

(b) the person refuses or fails to comply with the direction.

Penalty: 60 penalty units.

(7) This section does not limit the directions that a Collector may give under section 112C.