Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Any goods remaining in a warehouse after duty for the goods has been paid remain at the risk of the owner, and the Commonwealth is not liable in any way to a claim of any kind in relation to the goods.
(2) The holder of the warehouse licence may remove the goods from a warehouse if:
(a) the Collector has ordered the removal; and
(b) the holder of the warehouse licence has given notice to the owner.