Customs Act 1901

Subject to this Part, the Comptroller‑General of Customs may, on an application made by a person or partnership in accordance with section 77H, grant the person or partnership a licence in writing, to be known as a depot licence, to use a place described in the licence for any one or more of the following purposes:

the holding of imported goods that are subject to customs control under section 30;

the unpacking of goods referred to in paragraph (a) from receptacles;

the holding of goods for export that are subject to customs control under section 30;

the packing of goods referred to in paragraph (c) into receptacles;

the examination of goods referred to in paragraph (a) or (c) by officers of Customs.

A depot licence may be granted:

in relation to all the purposes referred to in subsection (1) or only to a particular purpose or purposes referred to in subsection (1) as specified in the licence; and

in relation to goods generally or to goods of a specified class or classes as specified in the licence.