Customs Act 1901
Subject to this Part, the Comptroller-General of Customs may, on an application made by a person or partnership in accordance with section 77H , grant the person or partnership a licence in writing, to be known as a depot licence, to use a place described in the licence for any one or more of the following purposes:
(a) the holding of imported goods that are subject to customs control under section 30 ;
(b) the unpacking of goods referred to in paragraph (a) from receptacles;
(c) the holding of goods for export that are subject to customs control under section 30 ;
(d) the packing of goods referred to in paragraph (c) into receptacles;
(e) the examination of goods referred to in paragraph (a) or (c) by officers of Customs.
A depot licence may be granted:
(a) in relation to all the purposes referred to in subsection (1) or only to a particular purpose or purposes referred to in subsection (1) as specified in the licence; and
(b) in relation to goods generally or to goods of a specified class or classes as specified in the licence.
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