Document ID: chunk:federal_register_of_legislation:C2025C00155:section:77n:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 77N (pt 2/3)
Character Range: 359334–361924

to particular circumstances concerning travelling to and from a depot by a Collector for the purposes of the Customs Acts.
 (4) The holder of the licence must stack and arrange goods in the depot so that authorised officers have reasonable access to, and are able to examine, the goods.
 (5) The holders of the licence must provide authorised officers with:
 (a) adequate space and facilities for the examination of goods in the depot; and
 (b) secure storage space for holding those goods.
 (6) The holder of the licence must, when requested to do so, allow an authorised officer to enter and remain in the depot to examine goods:
 (a) which are subject to customs control; or
 (b) which an authorised officer has reasonable grounds to believe are subject to customs control.
 (7) The holder of the licence must, when requested to do so, provide an authorised officer with information, which is in the holder's possession or within the holder's knowledge, in relation to determining whether or not goods in the depot are subject to customs control.
 (8) The holder of the licence must retain all commercial records and records created in accordance with the Customs Acts that:
 (a) relate to goods received into a depot; and
 (b) come into the possession or control of the holder of the licence;
for 5 years beginning on the day on which the goods were received into the depot.
 (9) The holder of the licence must keep the records referred to in subsection (8) at:
 (a) the depot; or
 (b) if the holder has notified the Department in writing of the location of any other places occupied and controlled by the holder where the records are to be kept—those other places.
 (10) At any reasonable time within the 5 years referred to in subsection (8), the holder of the licence must, when requested to do so:
 (a) permit an authorised officer:
 (i) to enter and remain in a place that is occupied and controlled by the holder and which the officer has reasonable grounds to believe to be a place where records referred to in subsection (8) are kept; and
 (ii) to have full and free access to any such records in that place; and
 (iii) to inspect, examine, make copies of, or take extracts from any such records in that place; and
 (b) provide the officer with all reasonable facilities and assistance for the purpose of doing all of the things referred to in subparagraphs (a)(i) to (iii) (including providing access to any electronic equipment in the place for those purposes).
 (11) The holder of the licence is not obliged to comply with a request referred to in subsection (6), (7) or (10)