Section 94 of the Customs Act 1901 (Cth) deals with Goods not worth Duty may be Destroyed and is extracted below.
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94 Goods not worth duty may be destroyed
(1) Where a Collector is satisfied that the value of any warehoused goods is less than the amount of duty payable in respect of the goods, he or she may, if requested by the owner of the goods to do so, destroy the goods and remit the duty.
(2) The destruction of warehoused goods under subsection (1) does not affect any liability of the owner of the goods to pay the holder of a warehouse licence any rent or charges payable in respect of the goods.