Export warehouses

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Licensing as a customs controlled area

In order to hold imported or excisable goods without payment of duty on the goods, pending their export, you are required to be licensed as a Customs controlled area. This includes duty free shops and ship providores who wish to carry duty free goods to load on craft.

Customs controlled areas are subject to audit, and Customs officers may access the premises at any time.

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Licensing process

Before making any application to be licensed, it is recommended that you contact your local Customs office for assistance.

Applications can be made by the owner, occupier or person operating in the area to be licensed. You need to complete an Application for a Customs Controlled Area Licence, which sets out details of the information required. Please note that additional information may also be requested.

 

All applications must be accompanied by a plan in the form of a diagrammatic layout of the area. Architects or professional plans can be submitted, if available, or plans used for local body or resource management applications should provide the necessary detail. A "layperson's description" of the area should also to be included.

 

The application should be lodged with your local Customs office. A security may be required and may take the form of:

• a bond (with or without sureties)
• a guarantee to her Majesty the Queen
• a written undertaking in such form as the Chief Executive may require
• a deposit of cash
• a combination of any of the above.

Where a security is required, the amount of security will generally be the equivalent of the projected duty liability over a three-month period.

 

If the application for a Customs controlled area licence is approved, an annual licence fee of $2,812.50 (GST incl.) apportioned on a monthly basis for periods of less than 12 months, is payable. Thereafter, the annual fee will be $450.00 if the total gross revenues obtained by the licensee in the most recently completed fiscal year, from the sale of dutiable goods held in the Customs controlled area or areas did not exceed $200,000.

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Terms and conditions of licensing

As part of the licensing process, a two-part procedure statement is issued to all Customs controlled areas:

• Part 1 contains the terms, conditions or restrictions of the licence
• Part 2 contains the operating procedures.

There is provision for imposing monetary penalties, and revoking and cancelling the licence where there are breaches of the terms, conditions, restrictions or operating procedures.

 

All records must be maintained for a period of seven years and made available to Customs, as transactions are subject to audit.

 

Please contact your local Customs office for assistance and information about compliance obligations.

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