Customs Regulation 2015
For section 85A of the Act, this section sets out when a warehouse licence charge in respect of the renewal of a warehouse licence must be paid.
36(2)
For the renewal of a warehouse licence for a financial year, the amount of the warehouse licence charge must be paid:
(a) in full before the end of 1 July in that financial year; or
(b) in 4 equal instalments, before the end of 1 July, 1 October, 1 January and 1 April in that financial year.
Election to pay in full or by instalments
36(3)
The holder of the warehouse licence must, by notice given to the Comptroller-General of Customs, elect to pay the charge in full or in instalments.
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