Customs Act 1901

Subject to this Part, the Comptroller‑General of Customs may grant a person or partnership a licence in writing, to be known as a warehouse licence, to warehouse goods at a place covered by the licence.

A warehouse licence may cover:

if the licence is an excise‑equivalent warehouse licence—one or more places; or

otherwise—just one place.

A warehouse licence may authorise, at a place covered by the licence, the warehousing of:

goods generally; or

goods included in one or more classes.

A warehouse licence may also authorise, at a place covered by the licence and in relation to all or particular classes of goods warehoused at the place, any of the following activities to be carried on:

blending;

packaging;

processing;

manufacturing excisable goods;

trading;

other activities specified in the licence.