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

Schedule 1   Amendments

Part 14   Contingent amendments

Customs Act 1901

262   Subsections 87B(5) and (6)

Repeal the subsections, substitute:

(5) Subject to subsection (6), if under subsection (1) the Comptroller-General of Customs varies a warehouse licence and goods remain in a former warehouse, the Comptroller-General must publish a notice, by any means the Comptroller-General considers appropriate, informing owners of goods in the former warehouse:

(a) that they are required, within a time specified in the notice or any further time allowed by the Comptroller-General, to:

(i) pay to the Collector duty payable in respect of their goods in the former warehouse; or

(ii) remove their goods in the former warehouse to another place in accordance with permission obtained from the Collector; and

(b) that, if they do not comply with the requirements of the notice, their goods in the former warehouse will be sold.

(6) If the Comptroller-General of Customs is satisfied that all the goods in a former warehouse are the property of the person who holds the licence, the Comptroller-General is not required to publish a notice under subsection (5) in relation to the former warehouse. Instead, the Comptroller-General must give a notice to the person informing the person:

(a) that the person is required, within a time specified in the notice or any further time allowed by the Comptroller-General, to:

(i) pay to the Collector duty payable in respect of the person's goods in the former warehouse; or

(ii) remove the person's goods in the former warehouse to another place in accordance with permission obtained from the Collector; and

(b) that, if the person does not comply with the requirements of the notice, the person's goods in the former warehouse will be sold.

Note 1: The Comptroller-General of Customs will still need to publish the notice as required by subsection (5) in relation to a former warehouse in respect of which the Comptroller-General is not so satisfied.

Note 2: See section 102AA for the ways in which the notice may be given to the person.