Customs Act 1901

If a place ceases to be covered by a depot licence, a Collector may:

permit goods that are subject to customs control to be received into the place during a period of 30 days after the place ceased to be covered by a depot licence; and

permit imported goods to be unpacked from receptacles in the place; and

permit goods for export to be packed into receptacles in the place; and

permit examination of goods that are subject to customs control (the controlled goods) by officers of Customs in the place; and

permit removal of any controlled goods from the place to a depot covered by a depot licence or to a warehouse; and

by notice in writing to the person who was, or who was taken to be, the holder of the licence (the former holder) covering that place, require the former holder to remove any controlled goods to a depot covered by a depot licence or to a warehouse; and

while controlled goods are in the place, take such control of the place as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; and

by notice in writing to the former holder, require the former holder to pay to the Commonwealth, in respect of the services of officers required in relation to any controlled goods as a result of the licence ceasing to be in force (including services relating to the supervision of activities in relation to the place, the stocktaking of goods in the place or the reconciliation of records relating to such goods), such fees as the Comptroller‑General of Customs determines having regard to the cost of the services; and

if the former holder fails to comply with a requirement under paragraph (f) in relation to any controlled goods, remove the goods from the place to a depot covered by a depot licence or a warehouse; and

if goods have been removed under paragraph (i), by notice in writing to the former holder, require the former holder to pay to the Commonwealth in respect of the cost of the removal such fees as the Comptroller‑General of Customs determines having regard to that cost.

See section 77ZA for the ways in which the notice may be given to the former holder.

If an amount that a former holder is required to pay in accordance with a notice under paragraph (2)(h) or (j) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.