Customs Regulation 2015
PART 15
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PENAL PROVISIONS
Division 1
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Matters other than infringement notices
SECTION 132
132
COMMERCIAL DOCUMENTS
For paragraph 240(7)(c) of the Act, section 240 of the Act does not apply to commercial documents relating to goods exported from Australia if the goods:
(a) are not required to be entered for export under paragraph 113(1)(a) of the Act; and
(b) are not required to be reported to the Department in a submanifest under subsection 117A(1) of the Act; and
(c) are not required to be specified in an outward manifest under paragraph 119(1)(a) of the Act.
For paragraph 240(7)(c) of the Act, section 240 of the Act does not apply to commercial documents relating to goods exported from Australia if the goods:
(a) are not required to be entered for export under paragraph 113(1)(a) of the Act; and
(b) are not required to be reported to the Department in a submanifest under subsection 117A(1) of the Act; and
(c) are not required to be specified in an outward manifest under paragraph 119(1)(a) of the Act.
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