Customs Act 1901
Warehouse goods may be entered -
(a) for home consumption; or
(b) for export.
99(2)
Subject to sections 69 and 70 , the holder of a warehouse licence must not permit warehoused goods to be delivered for home consumption unless:
(a) they have been entered for home consumption; and
(b) an authority to deal with them is in force.
Penalty: 60 penalty units.
99(3)
Subject to section 96A , the holder of a warehouse licence must not permit goods to be taken from the warehouse for export unless:
(a) they have been entered for export; and
(b) an authority to deal with them is in force; and
(c) if the goods are, or are included in a class of goods that are, prescribed by the regulations-the holder of the relevant warehouse licence has ascertained, from information made available by a Collector, the matters mentioned in paragraphs (a) and (b).
Penalty: 60 penalty units.
99(4)
An offence for a contravention of subsection (3) is an offence of strict liability.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.