(1) An application for a warehouse licence may be made to the Comptroller - General of Customs.
(2) An application under subsection (1) may be made by document or electronically.
(3) A documentary 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 accompanied by any documents required by the form; and
(e) be signed in the manner indicated in the form; and
(f) except if the application is for an excise - equivalent warehouse licence--be accompanied by the warehouse licence application charge.
(4) An electronic application must:
(a) communicate such information as is set out in an approved statement; and
(b) be accompanied by any documents required by the approved statement; and
(c) except if the application is for an excise - equivalent warehouse licence--be accompanied by the warehouse licence application charge.
(5) An application cannot be made under subsection (1) to use a place described in the application to warehouse tobacco products.