Customs Act 1901

A depot licence is subject to the conditions set out in subsections (2) to (10).

The holder of a licence must, within 30 days after the occurrence of an event referred to in any of the following paragraphs, give the Comptroller‑General of Customs particulars in writing of that event:

a person not described in the application for the licence as participating in the management or control of the depot commences so to participate;

a person described in the application for the licence as participating in the management or control of the depot ceases to do so;

in the case of a licence held by a partnership—there is a change in the membership of the partnership;

in the case of a licence held by a company:

the company is convicted of an offence of a kind referred to in paragraph 77K(3)(a) or (b); or

a receiver of the property, or part of the property, of the company is appointed; or

an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001; or

the company executes a deed of company arrangement under Part 5.3A of that Act; or

a small business restructuring practitioner for the company is appointed under section 453B of that Act; or

the company makes a restructuring plan under Division 3 of Part 5.3B of that Act;

a person who participates in the management or control of, or in the operations carried out at, the depot, the holder of the licence or, if a licence is held by a partnership, a member of the partnership:

is convicted of an offence referred to in paragraph 77K(2)(a) or (b); or

becomes an insolvent under administration; or

has been refused a transport security identification card, or has had such a card suspended or cancelled, within the applicable period referred to in paragraph 77V(2)(e).

The holder of a licence must not cause or permit a substantial change to be made:

to a matter affecting the physical security of the depot; or

to the keeping of records in relation to the depot; or

to the holder’s operating procedures or processes that apply at the depot in relation to goods at the depot;

The holder of the licence must pay to the Commonwealth any prescribed travelling expenses payable by the holder under the regulations in relation to travelling to and from the depot by a Collector for the purposes of the Customs Acts. For that purpose, the regulations may prescribe particular rates of travelling expenses in relation to particular circumstances concerning travelling to and from a depot by a Collector for the purposes of the Customs Acts.

The holder of the licence must stack and arrange goods in the depot so that authorised officers have reasonable access to, and are able to examine, the goods.

The holders of the licence must provide authorised officers with:

adequate space and facilities for the examination of goods in the depot; and

secure storage space for holding those goods.

The holder of the licence must, when requested to do so, allow an authorised officer to enter and remain in the depot to examine goods:

which are subject to customs control; or

which an authorised officer has reasonable grounds to believe are subject to customs control.

The holder of the licence must, when requested to do so, provide an authorised officer with information, which is in the holder’s possession or within the holder’s knowledge, in relation to determining whether or not goods in the depot are subject to customs control.

The holder of the licence must retain all commercial records and records created in accordance with the Customs Acts that:

relate to goods received into a depot; and

come into the possession or control of the holder of the licence;

The holder of the licence must keep the records referred to in subsection (8) at:

the depot; or

if the holder has notified the Department in writing of the location of any other places occupied and controlled by the holder where the records are to be kept—those other places.

At any reasonable time within the 5 years referred to in subsection (8), the holder of the licence must, when requested to do so:

permit an authorised officer:

to enter and remain in a place that is occupied and controlled by the holder and which the officer has reasonable grounds to believe to be a place where records referred to in subsection (8) are kept; and

to have full and free access to any such records in that place; and

to inspect, examine, make copies of, or take extracts from any such records in that place; and

provide the officer with all reasonable facilities and assistance for the purpose of doing all of the things referred to in subparagraphs (a)(i) to (iii) (including providing access to any electronic equipment in the place for those purposes).

The holder of the licence is not obliged to comply with a request referred to in subsection (6), (7) or (10) unless the request is made by a person who produces written evidence of the fact that the person is an authorised officer.