113.—(1) Subject to this regulation, there shall be paid the fees specified in the Second Schedule for licences issued under sections 51, 63, 66, 82 and 83 of the Act.
(2) No fee shall be levied for a licence issued in respect of warehouses maintained by the Commonwealth Armed Forces and approved by the Director-General for the storage of dutiable goods.
(3) The holder of a licence issued under section 51 of the Act may apply to the Director-General during the period of his licence to vary the size of the area of the place specified in his licence for warehousing goods.
(4) The holder referred to in paragraph (3) shall, if the area is increased, pay a fee or, if the area is decreased, be entitled to a refund, of an amount that is the difference between —
(a)
the fee that is payable under the Second Schedule for the issue of a licence in respect of the total area for warehousing goods after the variation under paragraph (3); and
(b)
the fee that has been paid for the issue or renewal of the current licence (as the case may be),
pro-rated according to the proportion which the remaining period of his licence (rounded to the nearest month) bears to the total period of his licence.
(5) The holder of a licence issued under section 51, 63, 66, 82 or 83 of the Act shall not be entitled to any compensation for the suspension, withdrawal or surrender of such licence.
[S 707/2011 wef 01/01/2012]
(6) The Director-General may, in his discretion, allow a refund of one-twelfth of the amount of the licence fee for each complete month in respect of which the licence issued under section 51, 63, 66, 82 or 83 of the Act would have remained valid had it not been suspended, withdrawn or surrendered.