Customs Act 1901

PART V - WAREHOUSES  

SECTION 99   ENTRY OF WAREHOUSED GOODS  

99(1)  
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.