Excise Act 1901
Where, in accordance with an entry under section 58 or a permission under subsection 61A (1) or (2), goods are removed to a place other than a general warehouse, a Collector may, at any time before the goods cease to be subject to the CEO's control, direct that the goods be moved from that place to a general warehouse specified by him or her and, if default is made in complying with the direction, the Collector may cause the goods to be moved to that warehouse or to any other general warehouse.
A Collector has a lien on goods which he or she has caused to be moved to a warehouse under subsection (1) for any expenses incurred by him or her in connexion with their removal to the warehouse and for any warehouse rent and charges incurred in relation to the goods. 61B(3)
In this section, ``general warehouse'' means a warehouse that is a general warehouse for the purpose of the Customs Act 1901 .