Customs Act 1901
This section applies to a person who takes delivery of goods for export at a wharf or airport other than a wharf or airport that is, or is included in a class of wharves or airports that is, excluded by the regulations from the application of this section. 114F(1A)
The person must give notice to the Department electronically, within the period prescribed by the regulations, stating that the person has received the goods and giving such particulars as are required by an approved statement.
Before the goods are removed from the wharf or airport for a purpose other than loading them onto a ship or aircraft for export, the person must give notice (the removal notice ) to the Department electronically:
(a) stating that the goods are to be removed; and
(b) giving such particulars as are required by an approved statement.
If the regulations require the person to give the removal notice at least a specified time before the removal, the person must comply with the requirement.
A person who contravenes subsection (1A) or (1B) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units. 114F(3)
An offence against subsection (2) is an offence of strict liability. 114F(4)
The regulations may prescribe goods, or classes of goods, that are exempt from this section.
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