Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:35
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 35
Character Range: 46401–47607

35  Payment of warehouse licence charge in respect of the grant of a warehouse licence
 (1) For section 85A of the Act, this section sets out when a warehouse licence charge in respect of the grant of a warehouse licence must be paid.

Warehouse licence comes into force on 1 July
 (2) For a warehouse licence that comes into force on 1 July in a financial year and for which the amount of the warehouse licence charge is worked out under section 6D of the Customs Licensing Charges Act 1997, the charge must be paid:
 (a) in full before the end of that 1 July; or
 (b) in 4 equal instalments, before the end of that 1 July and the end of 1 October, 1 January and 1 April in that financial year.

Warehouse licence comes into force on another day
 (3) For a warehouse licence that comes into force on a day in a financial year other than 1 July and for which the amount of the warehouse licence charge is worked out under section 6D of the Customs Licensing Charges Act 1997, the charge must be paid in accordance with the following table:

Payment of warehouse licence charge
Item                                 If the warehouse licence comes into force …     the warehouse licence charge must be paid …