Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

Subdivision E - General  

SECTION 71G   GOODS NOT TO BE ENTERED WHILE AN ENTRY IS OUTSTANDING  

71G(1)  


If goods have been entered for home consumption under subsection 68(2) or (3) , a person must not communicate a further import declaration or a warehouse declaration in respect of the goods or any part of the goods unless the import declaration that resulted in the goods being entered for home consumption is withdrawn.

Penalty: 60 penalty units.

71G(2)  


An offence for a contravention of subsection (1) is an offence of strict liability.



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