Customs Act 1901

PART V - WAREHOUSES  

SECTION 87A  

87A(1)   REFUND OF WAREHOUSE LICENCE CHARGE ON CANCELLATION OF A WAREHOUSE LICENCE ON REQUEST  

If:

(a) a warehouse licence is cancelled under subsection 87(1A) before the end of a financial year; and

(b) the person or partnership (the former holder ) who held the licence before its cancellation has paid some or all of the warehouse licence charge for that financial year;

the former holder is entitled to a refund of an amount worked out in accordance with the regulations.

87A(2)    

If subsection (1) applies and the former holder has paid the warehouse licence charge in respect of the renewal of the licence for the following financial year, the former holder is entitled to a refund of the full amount of that charge.