Customs Amendment (Fees and Charges) Act 2015 (141 of 2015)

Schedule 1   Amendments

Customs Act 1901

12   Section 85

Repeal the section, substitute:

85 Licence charges

Grant of licence

(1) A warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant.

(2) A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section 85A.

Renewal of licence

(3) A warehouse licence charge is payable in respect of the renewal of a warehouse licence by the holder of the licence.

(4) The holder of a warehouse licence liable to pay a warehouse licence charge in respect of the renewal of the warehouse licence must pay the charge in accordance with section 85A.

85A Payment of warehouse licence charge

(1) A warehouse licence charge in respect of the grant, or the renewal, of a warehouse licence must be paid in accordance with the regulations.

(2) Without limiting subsection (1), the regulations may make provision for and in relation to the following:

(a) the payment of the charge in instalments;

(b) the day or days before the end of which the charge, or instalments of the charge, must be paid.