(1) On application by the holder of a warehouse licence, the Comptroller - General of Customs may (subject to subsections (4) to (5A)), by written notice given to the licence holder, vary the licence to do one or more of the following:
(a) remove a place from the places covered by the licence without substituting or adding any places;
(b) remove a place from the places covered by the licence and substitute a different place;
(c) add a place to the places covered by the licence, subject to subsection 79(2).
Note: To change the boundaries or other details of a place covered by a warehouse licence, the licence may be varied as mentioned in paragraph (b).
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) except if the application is in relation to an excise - equivalent warehouse licence--be accompanied by the warehouse licence variation charge.
(2A) If:
(a) a licence (the first licence ) covers a particular place; and
(b) the Comptroller - General of Customs varies another warehouse licence held by the same licence holder to cover the place;
the Comptroller - General must, by written notice given to the licence holder:
(c) unless paragraph (d) applies--vary the first licence to no longer cover the place; or
(d) if the effect of varying the first licence as mentioned in paragraph (c) would be that no places are covered by the licence--cancel the first licence.
(3) The Comptroller - General of Customs may, by written notice given to an applicant for the variation of a warehouse licence, require the applicant to give further information in relation to the application:
(a) within the period that is specified in the notice; or
(b) within such further period as the Comptroller - General of Customs allows.
(4) If an application for the variation of a warehouse licence is made under subsection (1), the Comptroller - General of Customs must not grant the application if, in the Comptroller - General's opinion:
(a) the physical security of a place that would be covered by the licence as varied would not be adequate having regard to:
(i) the nature of the place; or
(ii) the kinds and quantity of goods that would be kept in the place if the variation were made; or
(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place if the variation were made; or
(b) the plant and equipment that would be used in relation to goods in a place that would be covered by the licence as varied would not be suitable having regard to the nature of those goods and that place; or
(c) the books of account or records that would be kept in relation to a place that would be covered by the licence as varied would not be suitable to enable an officer of Customs adequately to audit those books or records.
(5) The Comptroller - General of Customs must not grant an application under subsection (1) to vary a warehouse licence to substitute or add a place to the places covered by the licence if, in the Comptroller - General's opinion, the place would be too remote from the nearest place where officers, who regularly perform their functions, would be able conveniently to check whether the Customs Acts are being complied with at the place.
(5A) If paragraph (1)(a) applies, the Comptroller - General must vary the licence to remove the place unless the effect of doing so would be that no place is covered by the licence.
Note: The Comptroller - General must cancel the licence if this subsection prevents the variation of the licence (see paragraph 87(1A)(b)).
(5B) Subject to subsections (4), (5) and (5A) of this section and subsection 79(2), if an application is made to vary a warehouse licence in relation to more than one place, the Comptroller - General need not vary the licence in relation to each of those places.
(6) If an application is made under subsection (1), the Comptroller - General of Customs must decide whether or not to grant the application:
(a) if paragraph (b) of this subsection does not apply--within 60 days after receiving the application; or
(b) if:
(i) the Comptroller - General of Customs requires the applicant to give further information under subsection (3); and
(ii) the applicant supplies the information in accordance with that subsection;
within 60 days after receiving the information.
(7) If the Comptroller - General of Customs has not made a decision whether or not to grant an application made under subsection (1) before the end of the period that applies under subsection (6), the Comptroller - General of Customs is taken to have refused the application at the end of that period.
(8) If a warehouse licence is varied under subsection (1) to remove a place (the former warehouse ) from the places that are covered by the licence, a Collector may:
(a) permit goods to be placed in the former warehouse; and
(b) permit the removal of goods from the former warehouse, including the removal of goods to a warehouse; and
(c) by notice in writing to the licence holder, require the licence holder to remove all or specified goods in the former warehouse to a warehouse approved by the Collector; and
(d) take such control of the former warehouse or all or any goods in the former warehouse as may be necessary for the protection of the revenue or for 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; and
(e) by notice in writing to the licence holder, require the licence holder to pay to the Commonwealth in respect of the services of officers required as the result of the licence being varied (including services relating to the supervision of activities in relation to the former warehouse permitted by a Collector, the stocktaking of goods in the former warehouse or the reconciliation of records relating to such goods) such fee as the Comptroller - General of Customs determines having regard to the cost of the services; and
(f) if the licence holder fails to comply with a requirement under paragraph (c) in relation to goods--remove the goods from the former warehouse to a warehouse; and
(g) if goods have been removed in accordance with paragraph (f)--by notice in writing to the licence holder, require the licence holder to pay to the Commonwealth in respect of the cost of the removal such fee as the Comptroller - General of Customs determines having regard to that cost.