PART VI
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THE EXPORTATION OF GOODS
Division 2
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Entry and clearance of goods for export
History
Division heading inserted by No 111 of 1990, s 15, effective 1 June 1991.
Subdivision B
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Export declarations
History
Heading for Subdivision B inserted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57, effective 22 September 2004.
SECTION 114
MAKING AN EXPORT DECLARATION
114(1)
An export declaration is a communication to the Department in accordance with this section of information about goods that are intended for export.
History
S 114(1) amended by No 41 of 2015, s 3 and Sch 1 item 444, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 114(1) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(2)
An export declaration can be communicated by document or electronically.
History
S 114(2) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(3)
A documentary export declaration:
(a)
can be made only by the owner of the goods concerned; and
(b)
must be communicated to the Department by giving or sending it to an officer doing duty in relation to export declarations; and
(c)
must be in an approved form; and
(d)
must contain such information as is required by the form; and
(e)
must be signed by the person making it.
History
S 114(3) amended by No 41 of 2015, s 3 and Sch 1 item 445, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 114(3) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(4)
An electronic export declaration must communicate such information as is set out in an approved statement.
History
S 114(4) substituted by No 136 of 2003, s 3, Sch 1, Pt 3, item 4.
S 114(4) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(5)
If the information communicated to the Department in an export declaration relating to goods adequately identifies any permission (however it is described) that has been given for the exportation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.
History
S 114(5) amended by No 41 of 2015, s 3 and Sch 1 item 446, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 114(5) substituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(6)
However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.
History
S 114(6) sustituted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
S 114(6) repealed and substituted by No 111 of 1990, s 15.
114(7)
When, in accordance with section 119D, an export declaration is taken to have been communicated to the Department, the goods to which the declaration relates are taken to have been entered for export.
History
S 114(7) amended by No 41 of 2015, s 3 and Sch 1 item 446, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 114(7) inserted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(8)
A Collector may refuse to accept or deal with an export declaration in circumstances prescribed by the regulations.
History
S 114(8) amended by No 41 of 2015, s 3 and Sch 1 item 447, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 114(8) inserted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.
114(9)
A Collector must communicate a refusal to accept or deal with an export declaration by notice given by document or electronically to the person who made the declaration.
History
S 114(9) amended by No 41 of 2015, s 3 and Sch 1 item 447, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 114(9) inserted by No 95 of 2001 as amended, s 3, Sch 3, Pt 3, item 57.