Customs Act 1901
A Collector may, for the protection of the revenue or for the purpose of 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, give written directions under this section to: (a) the holder of a warehouse licence; or (b) a person participating in the management or control of a warehouse covered by a warehouse licence;
in relation to a warehouse covered by the licence or to goods in a warehouse covered by the licence that are subject to customs control (the controlled goods ).
87C(2)
A direction under subsection (1) must be a direction: (a) to move, or not to move, controlled goods within the warehouse; or (b) about the storage of controlled goods in the warehouse; or (c) to move controlled goods to another warehouse or a depot; or (d) about the unpacking from receptacles of controlled goods; or (e) about the packing into receptacles of controlled goods; or (f) about the physical security of the warehouse; or (g) about plant or equipment used in relation to controlled goods; or (h) to give to the Collector, within the specified period and in the specified manner, specified information in relation to the management of controlled goods; or (i) to produce to the Collector, within the specified period and in the specified manner, specified documents in relation to the management of controlled goods; or (j) to make specified changes, within the specified period, to specified information, or specified documents, in relation to the management of controlled goods.
87C(3)
For the purposes of paragraph (2)(h) , (i) or (j) , the period specified in the direction must be at least 7 days after the day the direction is given.
87C(4)
A Collector may, for the purpose of: (a) preventing interference with controlled goods in a warehouse covered by a warehouse licence; or (b) preventing interference with the exercise of the powers or the performance of the functions of a Collector in respect of a warehouse covered by a warehouse licence or of controlled goods at the warehouse;
give directions, in relation to the controlled goods, to any person at the warehouse.
87C(5)
A person commits an offence if: (a) the person is given a direction under subsection (1) or (4) ; and (b) the person refuses or fails to comply with the direction.
Penalty: 120 penalty units.
87C(6)
A person commits an offence of strict liability if: (a) the person is given a direction under subsection (1) or (4) ; and (b) the person refuses or fails to comply with the direction.
Penalty: 60 penalty units.
87C(7)
This section does not limit the directions that a Collector may give under section 112C .
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