Customs Act 1901

If a warehouse declaration in respect of goods has been communicated to the Department, a Collector must give a warehouse declaration advice, by document or electronically, in accordance with this section.

A warehouse declaration advice relating to goods entered by documentary warehouse declaration:

must be given to the owner of the goods or be made available for collection by leaving it at a place that has been allocated for collection of such advices by notice published on the Department’s website; and

must contain:

a statement to the effect that the goods are cleared for warehousing; or

a statement that the goods are directed to be held in their current location or are directed for further examination.

A warehouse declaration advice relating to goods entered by an electronic warehouse declaration:

must refer to the number given by a Collector to identify the particular warehouse declaration; and

must be communicated electronically to the person who made the declaration; and

must contain:

a statement to the effect that the goods are cleared for warehousing; or

a statement that the goods are directed to be held in their current location or are directed for further examination.

Subject to subsection (5), if:

a warehouse declaration advice is given or communicated under this section; and

a payment is made of any warehouse declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the warehouse declaration advice;

if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into warehousing; and

if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into warehousing.

A Collector is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).

If goods are authorised to be taken into warehousing, the authority to deal, whether given by a document or electronically, must set out:

any condition of the kind referred to in subsection (7) to which the authority is subject; and

the date on which the authority is given; and

such other information as is prescribed.

An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

An officer may, at any time before goods authorised to be taken into warehousing are so dealt with, cancel the authority:

if the authority was given in respect of a documentary declaration, by:

signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and

serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

If, at any time before goods authorised to be taken into warehousing are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs‑related law, the officer may suspend the authority for a specified period:

if the authority was given in respect of a documentary declaration, by:

signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and

serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.

If, during the suspension under subsection (10) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension:

if the authority was given in respect of a documentary declaration, by:

signing a notice stating that the suspension is revoked; and

serving a copy of the notice on the person to whom the notice of the suspension was given; or

if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.

A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.