Customs Act 1901
(aa) a ship or aircraft departs from a port, airport or other place in Australia; and
(ab) section 118A does not apply to the ship or aircraft;
the master or owner of the ship, or the pilot or owner of the aircraft, must communicate electronically to the Department, not later than 3 days after the day of departure, or such time as is prescribed in relation to the departure, an outward manifest:
(a) specifying all of the goods, other than goods prescribed for the purposes of section 120 , that were loaded on board the ship or aircraft at the port, airport or other place; or
(b) if there were no goods of the kind to which paragraph (a) applies that were loaded on board the ship or aircraft at the port, airport or other place-making a statement to that effect.
An outward manifest must contain such information as is set out in an approved statement. 119(3)
If subsection (1) is contravened in respect of a ship or aircraft, the master and the owner of the ship, or the pilot and the owner of the aircraft, each commit an offence punishable, on conviction, by a penalty not exceeding 60 penalty units. 119(4)
An offence against subsection (3) is an offence of strict liability.